Schedule 10, Part 1, paragraph 1(5)

Paragraphs 18 to 30 deal with— the scope of the option to tax, the day from which the option to tax has effect, notification requirements, elections to opt to tax land subsequently acquired, the revocation of the option, the effect of the option to tax in relation to new buildings, and requirements for prior permission in the case of exempt grants made before the exercise of an option to tax.

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