Schedule 10, Part 1, paragraph 3(2)

A person is a relevant associate of the opter if under sections 43A to 43D (groups of companies) the person— was treated as a member of the same group as the opter at the time when the option first had effect, has been so treated at any later time when the opter had a relevant interest in the building or land, or has been treated as a member of the same group as a person within paragraph (a) or (b) of this sub-paragraph at a time when that person had a relevant interest in the building or land.

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