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What are the land holdings of a landholder?

A land holding is an interest in land other than the estate or interest of a mortgagee, chargee or other secured creditor.

An interest in land is a land holding of a unit trust scheme only to the extent that the interest is held by the trustee of the unit trust scheme in its capacity as trustee of the scheme or by a custodian of the trustee of the unit trust scheme in its capacity as custodian.

An interest in land is not a land holding of a company if the company holds the land on trust, but only if the company is not a beneficiary of the trust.

Last updated: 02-Dec-2009
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