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The Land Reform (Scotland) Act 2016 (Register of Persons Holding a Controlled Interest in Land) Regulations 2021
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12. This Part applies to a person (the associate) where—
(a)the person which owns or tenants the land (the recorded person) is an overseas entity, and
(b)the associate—
(i)directly or indirectly holds more than 25% of the voting rights in the recorded person,
(ii)directly or indirectly holds the power to appoint or remove a majority of the board of directors of the recorded person (or if it doesn’t have a board, the equivalent management body),
(iii)has the right to exercise, or actually exercises, significant influence or control over a partnership or unincorporated body which is not a legal entity or a trust, but in respect of which head (i) or (ii) would apply if the partnership, body or trust were an individual, or
(iv)otherwise has the right to exercise, or actually exercises, significant influence or control over the decision-making of the recorded person, particularly in respect of its dealings with the land.
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