SRB agreement seller

78(in accordance with article 63J(3)(a) of the Regulated Activities Order) an individual or trustees, or a related party of his, who sells all or part of the qualifying interest in land in the United Kingdom to an agreement provider under a regulated sale and rent back agreement and who is entitled under the arrangement to occupy at least 40% of the land in question as or in connection with a dwelling, and intends to do so.