Related Commentary  Related HMRC Manuals

356OH(1)  Subsection (3) applies if–

(a)a company (“C”) disposes of any land in the United Kingdom,

(b)any of conditions A to D in section 356OB is met in relation to the land, and

(c)a person (“R”) who is associated with C at a relevant time has made a relevant contribution to activities falling within subsection (2).

356OH(2)  The following activities fall within this subsection–

(a)the development of the land,

(b)any other activities directed towards realising a profit or gain from the disposal of the land.

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