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permitted immovable

any interest in land or buildings48 which falls within COLL 5.6.18 R (2) and COLL 5.6.18 R (6) (Investment in property) and which, being a leasehold interest or its equivalent, has an unexpired term of at least 20 years, but 48excluding, in relation to an ICVC, immovable property that is necessary for the direct pursuit of its business.5