Schedule 10, Part 1, paragraph 22(6)

An option to tax (“the original option”) exercised in relation to any land (otherwise than by reference to any building or part of a building) before the relevant time by— may, in circumstances specified in a public notice, be converted by E into separate options to tax if, at the relevant time, E or any relevant group member has a relevant interest in the land or any part of it. E, or any relevant group member,

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