[1178A “Major interest in land”]

[1178A  “Major interest in land”]

[(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.

(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,

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