Schedule 10, Part 1, paragraph 6(1)

An option to tax has no effect in relation to any grant made to a person (“the recipient”) in relation to a building or part of a building if the recipient certifies that the building or part of the building is intended for use— as a dwelling or number of dwellings, or solely for a relevant residential purpose.

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