Paragraph 1 Meaning of “qualifying estate”F1
England and Wales
In this Schedule “qualifying estate” means—
(a)
a freehold estate in land, or
(b)
a leasehold estate in land granted for a term of more than seven years from the date of grant.
Annotations
Textual amendments
- F1
Sch. 4A inserted (5.9.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), s. 69(1), Sch. 3 para. 3; S.I. 2022/876, reg. 4(c)