Schedule 10, Part 1, paragraph 17(2)

The capital item test was met if the person making the grant, or a development financier, intended or expected that— would become a capital item in relation to the grantor or any relevant transferee but it had not become such an item. 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