Related Commentary  Related HMRC Manuals

175(1)  In this Chapter “interest in land”  means–

(a)the fee simple estate in the land or an agreement to acquire such an estate,

(b)in relation to Scotland, the interest of the owner or an agreement to acquire such an interest,

(c)a lease,

(d)an easement or servitude or an agreement to acquire an easement or servitude, and

(e)a licence to occupy land.

175(2)  If an interest in land is–

(a)conveyed or assigned by way of security, and

(b)subject to a right of redemption,

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