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qualifying credit

3(as defined in Schedule 1 paragraph 10 (Providing qualifying credit) of the Financial Promotion Order) credit (including a cash loan and any other form of financial accommodation) provided in accordance with an agreement under which:

  1. (a) the lender is a person who enters into or administers regulated mortgage contracts; and
  2. (b) the obligation of the borrower to repay is secured (in whole or in part) on land.