Yes, confiscation is used as a noun. It's also the subject of this sentence.
Legal is also a noun and is used as a predicate nominative.
Since you appear to have confused noun with subject, please study this site.
http://www.chompchomp.com/terms/subject.htm
Is the sentence "Confiscation is legal." a simple sentence where "confiscation" is used as a noun?
4 answers
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The word legal is used as an adjective and is a predicate adjective in this sentence.
1 answer