In this Act, unless the context otherwise requires.—

• " annuity " means a rentcharge or an annuity for a life or lives or for any term of years or greater estate determinable on a life or on lives and created after 25th April 1855 and before 1st January 1926, but does not include an annuity created by a marriage settlement or will;

• " the Board " means the Commissioners of Inland Revenue ;

• " conveyance " includes a mortgage, charge, lease, assent, vesting declaration, vesting instrument, release and every other assurance of property, or of an interest in property, by any instrument except a will, and " convey" has a corresponding meaning ;

• " court " means the High Court, or the county court in a case where that court has jurisdiction;

• " deed of arrangement " has the same meaning as in the [1914 c. 47.] Deeds of Arrangement Act 1914 ;

• " estate owner ", " legal estate ", " equitable interest ", " trust for sale ", " charge by way of legal mortgage ", " will " and " death duties " have the same meanings as in the [1925 c. 20.] Law of Property Act 1925 ;

• " judgment " includes any order or decree having the effect of a judgment;

• " land " includes land of any tenure and mines and minerals, whether or not severed from the surface, buildings or parts of buildings (whether the division is horizontal, vertical or made in any other way) and other corporeal hereditaments, also a manor, an advowson and a rent and other incorporeal hereditaments, and an easement, right, privilege or benefit in, over or derived from land, but not an undivided share in land, and " hereditament " means real property which, on an intestacy occurring before 1st January 1926, might have devolved on an heir ;

• " land improvement charge " means any charge under the [1864 c. 114.] Improvement of Land Act 1864 or under any special improvement Act within the meaning of the [1899 c. 46.] Improvement of Land Act 1899;

• " pending land action " means any action or proceeding pending in court relating to land or any interest in or charge on land;

• " prescribed " means prescribed by rules made pursuant to this Act;

• " purchaser " means any person (including a mortgagee or lessee) who, for valuable consideration, takes any interest in land or in a charge on land, and " purchase " has a corresponding meaning ;

• " registrar " means the Chief Land Registrar, " registry " means Her Majesty's Land Registry, and " registered land" has the same meaning as in the [1925 c. 21.] Land Registration Act 1925 ;

• " tenant for life ", " statutory owner ", " vesting instrument " and " settlement " have the same meanings as in the [1925 c. 18.] Settled Land Act 1925.

For the purposes of any provision in this Act requiring or authorising anything to be done at or delivered or sent to the registry, any reference to the registry shall, if the registrar so directs, be read as a reference to such office of the registry (whether in London or elsewhere) as may be specified in the direction.

Any reference in this Act to any enactment is a reference to it as amended by or under any other enactment, including this Act.