Related Commentary  Related HMRC Manuals

1178A(1)  References in this Part to the acquisition of a major interest in land are to the acquisition of a freehold interest in the land or of a relevant leasehold interest in the land.

1178A(2)  The reference in subsection (1) to the acquisition of a freehold interest in land is–

(a)in relation to land in England and Wales, to the acquisition of an estate in fee simple absolute (whether subsisting at law or in equity),

(b)in relation to land in Scotland, to the acquisition of the interest of an owner of land, and

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