Schedule 10, Part 1, paragraph 15(3A)

Where a person (“P”) is in occupation of the land at any time before the end of the relevant adjustment period as respects that land, P is treated for the purposes of sub-paragraph (2) as not in occupation of the land at that time if— the building occupation conditions are met at that time, or P’s occupation of the land arises solely by reference to any automatic teller machine of P.

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