Schedule 10, Part 1, paragraph 21(12)

In this paragraph— “relevant group member”, in relation to any person (“P”) making a real estate election and any time, means a person who is treated under sections 43A to 43D as a member of the same group as P at that time, and “relevant interest”, in relation to any building or land, means any interest in, right over or licence to occupy the building or land (or any part of it).

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