Schedule 10, Part 1, paragraph 12(2)

The exempt land test is met if, at the time when the grant was made (or treated for the purposes of this paragraph as made), the relevant person intended or expected that the land— would become exempt land (whether immediately or eventually and whether or not as a result of the grant), or would continue, for a period at least, to be exempt land.

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Source: legislation.gov.uk · retrieved 2026-07-28