879 Interpretation: Scotland
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

879  Interpretation: Scotland

(1)     In the application of this Act to Scotland—

...

“mortgage” means—

(a)     a standard security, or

(b)     a heritable security, as defined in the Conveyancing (Scotland) Act 1924 (c 27), but

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