Sch 4A para 1 Meaning of “qualifying estate”
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.
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.
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