§ In the application of this part of this Act to Scotland, the following provisions shall have effect:—
- (1) The expression "county" shall be substituted for the expression "land tax parish;"
- (2) The expression "bond and disposition in security in his favour "shall be substituted for the expression "mortgage secured to him by mortgage deed;"
- (3) The expression "heritable security" shall be substituted for the expression "real security;"
- (4) The certificate of charge granted under this part of this Act by the Commissioners of Inland Revenue may be recorded in the register of sasines, and when so recorded shall have priority over all other charges and incumbrances.
§ Clause read the First and Second time.
§ Motion made, "That the clause stand part of the Bill."
§ In answer to Dr. CLARK,
§ THE LORD ADVOCATEexplained why the clause had no application to burghs, and that it was not necessary to construe "land tax parish" as "burgh."
§ Clause ordered to stand part of the Bill.
§ THE LORD ADVOCATE moved, after Clause 17, to insert the following Clause:—