Schedule 10, Part 1, paragraph 18(3)

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,

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