Schedule 10, Part 1, paragraph 22(3)

An option to tax exercised in relation to any land (otherwise than by reference to any building or part of a building) before the relevant time by— is treated for the purposes of this Part of this Schedule as if it had been revoked in accordance with sub-paragraph (4) from the relevant time if, at that time, neither E nor any relevant group member has a relevant interest in that land, or E or any relevant group member has a relevant interest in only some of it. E, or any relevant group member,

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