Schedule 10, Part 1, paragraph 21(1)

A person (E) may make an election (a “real estate election”) for this paragraph to have effect in relation to— relevant interests in any building or land which E acquires after the election is made, and relevant interests in any building or land which a person acquires after the election is made at a time when the person is a relevant group member.

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