4.—(1) For the purposes of section 208 of PA 2008 (liability) a person is not an owner of the relevant land unless the person owns a material interest in the relevant land.
(2) A material interest in the relevant land is a legal estate in that land which is—
(a)a freehold estate; or
(b)a leasehold estate, the term of which expires more than seven years after the day on which planning permission first permits the chargeable development.
Commencement Information
I1Reg. 4 in force at 6.4.2010, see reg. 1