Schedule 10, Part 1, paragraph 28(1)

This paragraph applies if— a person wants to exercise an option to tax any land with effect from a particular day, at any time (“the relevant time”) before that day the person has made, makes or intends to make an exempt supply to which any grant in relation to the land gives rise, and the relevant time is within the period of 10 years ending with that day.

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