Schedule 10, Part 1, paragraph 29(3)

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.

← 2 · All articles · 30 →

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