Schedule 10, Part 1, paragraph 13(2)

A grant made by any person (“the grantor”) in relation to any land is made by a developer of the land if— the land is, or was intended or expected to be, a relevant capital item (see sub-paragraphs (3) to (5)), and the grant is made at an eligible time as respects that capital item (see sub-paragraph (6)).

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