Schedule 10, Part 1, paragraph 2

This paragraph applies if— a person exercises the option to tax any land under this Part of this Schedule, and a grant is made in relation to the land at any time when the option to tax it has effect. If the grant is made— the grant does not fall within Group 1 of Schedule 9 (exemptions for land). by the person exercising that option, or by a relevant associate (if that person is a body corporate), For the meaning of “relevant associate”, see paragraph 3.

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