Schedule 7, paragraph 4(2)

For the purposes of sub-paragraph (1)— an overseas entity is registered as the proprietor of a relevant interest in land in England and Wales if the entity is registered in the register of title kept under the Land Registration Act 2002 as the proprietor of a qualifying estate within the meaning of Schedule 4A to that Act; an overseas entity is registered as the proprietor of a relevant interest in land in Scotland if the entity— is entered, on or after 8 December 2014, as proprietor in the proprietorship section of the title sheet for a plot of land that is registered in the Land Register of Scotland, in relation to a lease that was recorded in the General Register of Sasines or registered in the Land Register of Scotland before that date is, by virtue of an assignation of the lease registered in the Land Register of Scotland on or after that date, the tenant under the lease, or is the tenant under a lease that was registered in the Land Register of Scotland on or after that date.

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Source: legislation.gov.uk · retrieved 2026-09-04