35 Meaning of “residential property development activities”

Section 35 Meaning of “residential property development activities”

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

35  Meaning of “residential property development activities”

(1)     Activities are residential property development activities (“RPD activities”) for the purposes of this Part if they are carried on by a company—

(a)     on, or in connection with, land in the United Kingdom in which the company has, or, where subsection (3) applies,

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