Schedule 10, Part 1, paragraph 26(4)

Condition B is that— the opter is a body corporate that was, at any time before the relevant time, treated under sections 43A to 43D as a member of a group (“the group”), and before the relevant time, a relevant associate of the opter in relation to the building or land ceased to be treated under those sections as a member of the group without at the same time meeting the conditions in sub-paragraph (5).

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