Paragraph 4
For the purposes of this Schedule—
(a)
in respect of premises in England and Wales, a lease or relevant interest is registered if it is registered in the register of title maintained by Her Majesty’s Land Registry;
(b)
in respect of premises in Scotland, a lease or relevant interest is registered if it is—
(i)
registered in the Land Register of Scotland; or
(ii)
recorded in the Register of Sasines.