Statute
Section 1166 — Corporation Tax Act 2010: Scotland
Text of the provision Official document
Scotland 1166 1 In the application of the Corporation Tax Acts to Scotland— “ assignment ” means assignation, “ estate in land ” includes the land, “ mortgage ” means—
a standard security, or a heritable security, as defined in the Conveyancing (Scotland) Act 1924, but including a security constituted by ex facie absolute disposition or assignation, and “ surrender ” includes renunciation.
2 In the application of the Corporation Tax Acts to Scotland, any reference to property or rights being held on trust or on trusts is a reference to the property or rights being held in trust.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →