Paragraph 20

In the application of this Schedule to Scotland “land of freehold tenure” means land in respect of which the society or a subsidiary is the proprietor of the dominium utile or, in the case of land not held on feudal tenure, is the owner; “land of leasehold tenure” means land of which the society or a subsidiary is the tenant under a lease: and the reference to ground-rents, rates and other outgoings includes a reference to feu-duty and ground annual.