Schedule 10, Part 1, paragraph 22(11)

In this paragraph— any reference to any relevant group member is to a body corporate which is a relevant group member at the relevant time, and any reference to any relevant group member, in relation to any relevant interest in any building or land (or any part of it), is to any relevant group member regardless of whether it has exercised an option to tax the building or land (or any part of it).

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