on the like basis as if it were determined for the purpose of Schedule A.
The expression "owner" in relation to any land means any person entitled under the Land Tax Acts to redeem the land tax assessed on that land:
The expression "Land Tax Acts" means the Land Tax Act, and the Land Tax Redemption Act, 1802 38 Geo. 3. c.5
42 Geo. 3. c. 116., and the enactments amending those Acts:
Other expressions have the same meaning as in the Land Tax Acts.
Application of Part of Act to Scotland 36. 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.
PART VII.
Miscellaneous.
Increase of annuity and reduction of rate of interest for the Indian Army Pension Deficiency Fund.37. Whereas by the Indian Army Pension Deficiency Act, 1885, the annual charge in respect of certain Indian army pensions therein mentioned was made payable out of a fund thereby placed rate of interest in the hands of the National Debt Commissioners, and called the for the Indian Army Pension Deficiency Fund, and in order to make the fund solvent, an annuity of one hundred and fifty thousand pounds, payable to the Commissioners, was by section four of the said Act48 & 49 Vict. c. 67 charged on the Consolidated Fund, until all charges on the Indian Army Pension Deficiency Fund ceased;
And whereas by section five of the same Act the National Debt Commissioners were authorised to lend money, to be repaid out of the said Deficiency Fund by an annuity, with interest at three and a quarter per cent, per annum;
And whereas the charge on the said Deficiency Fund has proved to be larger than was originally estimated, and consequently the Fund is insufficient to meet those charges thereon, and it is therefore expedient to increase the amount of the annuity, and to authorise the reduction of the rate of interest on any money to be lent as above mentioned: Be it therefore enacted that—
(1.) The annuity charged on the Consolidated Fund by section four of the Indian Army Pension Deficiency Act, 188548 & 49 Vict. c. 67., shall, as