Schedule 10, Part 1, paragraph 26(3)

Condition A is that— the opter, or a relevant associate of the opter, disposes of a relevant interest in the building or land before the relevant time, and at the relevant time, a supply for the purposes of the charge to VAT in respect of the disposal— is yet to take place, or would be yet to take place if one or more conditions (such as the happening of an event or the doing of an act) were to be met.

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