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qualifying interest in land

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    (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.