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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

qualifying interest in land

    8

    (in accordance with article 63B(4)(a) of the Regulated Activities Order) land (other than timeshare accommodation) in the UK which is:

      1. (a) in relation to land in England and Wales, an estate in fee simple absolute or a term of years absolute whether subsisting at law or in equity; or
      1. (b) in relation to land in Scotland, the interest of an owner in land or the tenant's right over or interest in a property subject to a lease; or
      1. (c) in relation to land in Northern Ireland, any freehold estate or any leasehold estate whether subsisting at law or in equity.