Schedule 10, Part 1, paragraph 26(6)

Condition C is that the opter is a body corporate and, at the relevant time, a relevant associate of the opter in relation to the building or land— is treated under sections 43A to 43D as a member of the same group as the opter, and holds a relevant interest in the building or land or has held such an interest at any time within the previous 6 years.

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