Schedule 10, Part 1, paragraph 13(4)

The land was intended or expected to be a relevant capital item if the grantor, or a development financier, intended or expected that— would become a capital item in relation to the grantor or any relevant transferee. the land, or a building or part of a building on, or to be constructed on, the land,

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