Any of the following
is "special dutiable property” —
(a) a
life interest in land;
(b) a
remainder interest in land;
(c) a
lease, if consideration is paid, or agreed to be paid, by the lessor for the
surrender of the lease;
(d) an
easement;
(e) a
right of way;
(f) a
mining tenement in whole or in part, if the surrender is made in contemplation
of, or as part of an agreement that, the tenement, or the part of the
tenement, be granted to, or acquired by, another person;
(g) a
right under an application under the Mining Act 1978 for a mining
tenement;
(h) any
other dutiable property prescribed for the purposes of this section.