Schedule 10, Part 1, paragraph 22(2)

An option to tax exercised in relation to any building or part of any building before the relevant time by— is treated for the purposes of this Part of this Schedule as if it had been revoked from the relevant time if, at that time, neither E nor any relevant group member has a relevant interest in that building. E, or any relevant group member,

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