34 Meaning of “residential property developer”

Section 34 Meaning of “residential property developer”

Finance Act 2022 (2022 c 3) | Legislation
Finance Act 2022 (2022 c 3) | Legislation

Key concepts

34  Meaning of “residential property developer”

(1)     A company is a residential property developer (“RP developer”) for the purposes of this Part if—

(a)     the company carries on residential property development activities, or

(b)     the company, or the company together with any other company which is a member of

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