The Land Reform (Scotland) Act 2016 (Register of Persons Holding a Controlled Interest in Land) Regulations 2021 No.

SCHEDULE 1 Persons who have significant influence or control over another

PART 5 Overseas entities

Interpretation of Part 5

17.  “Overseas entity” means a legal entity, other than a person listed in schedule 2, which is incorporated or constituted under, and governed by, a law other than the law of the United Kingdom.