Schedule 10, Part 1, paragraph 18

An option to tax has effect in relation to the particular land specified in the option. If an option to tax is exercised in relation to— the option has effect in relation to the whole of the building and all the land within its curtilage. a building, or part of a building, If an option to tax— the option is nonetheless taken to have effect in relation to any building which is (or is to be) constructed on the land (as well as in relation to land on which no building is constructed). is exercised in relation to any land, but is not exercised by reference to a building or part of a building, For the purposes of this paragraph— are treated as a single building. buildings linked internally or by a covered walkway, and complexes consisting of a number of units grouped around a fully enclosed concourse, But for those purposes— buildings which are linked internally are not treated as a single building if the internal link is created after the buildings are completed, and buildings which are linked by a covered walkway are not treated as a single building if the walkway starts to be constructed after the buildings are completed. In this paragraph a “building” includes— an enlarged or extended building, an annexe to a building, and a planned building. In this paragraph “covered walkway” does not include a covered walkway to which the general public has reasonable access.

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