Schedule 10, Part 1, paragraph 29

An application for the prior permission of the Commissioners under paragraph 28 must— be made in a form specified in a public notice, contain a statement by the applicant certifying which (if any) of the conditions specified in the public notice under paragraph 28(2)(a) are met in relation to the land, and contain other information specified in a public notice. The Commissioners may specify conditions subject to which their permission is given and, if any of those conditions are broken, they may treat the application as if it had not been made. If the applicant (A) gets the prior permission of the Commissioners, A is, as a result of this sub-paragraph, treated for the purposes of this Part of this Schedule as if A had exercised the option to tax the land with effect from— the start of the day on which the application was made, or the start of any later day specified in the application.

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