Schedule 10, Part 1, paragraph 26(5)

A person (“A”) meets the conditions in this sub-paragraph if— A has no relevant interest in the building or land, where A has disposed of such an interest, it is not the case that 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, and A is not connected with any person who has a relevant interest in the building or land where that person is the opter or another relevant associate of the opter.

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