Commentary

742/3/11 Scottish land law terms

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

742/3/11 Scottish land law terms

Part V8 HMRC Notices | Commentary

742/3/11
Scottish land law terms

November 2011

This notice cancels and replaces Notice 742/3 (June 2005).

1 Introduction

1.1 What is this notice about?

This Notice provides a glossary of Scottish land law terms (see Section 2).

The information in this Notice may assist with the interpretation of our guidance on land and property. See Notice 742 “Land and property” (Part V8).

The glossary is not exhaustive and is not intended as a guide to Scottish land law.

Within this glossary, where a Scottish concept is said to be “analogous” to an English law concept it does not necessarily mean that it is identical in precise detail.

1.2 What's changed

This notice has been revised and the update to the previous version has been incorporated within the body of the notice.

2 Glossary of Scottish land law terms

Absolute interests in land

This phrase is generally archaic, but is occasionally used to mean that a person has unfettered ownership of property, analogous to freehold in English land law.

Accession (accessio)

The attachment of one thing to another so as to become part of it, including the situation where a building becomes attached to and part of the land on which it is built; and where items fixed to a building become attached to and part of the building.

A coelo usque ad centrum

Literally “from the sky to the centre (of the world)”. The phrase indicates that ownership of land in Scotland generally includes everything above and everything under the land (although this is subject to exceptions, for example where rights to minerals are owned otherwise than

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