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Contents

Official guidance
Business Income Manual

bim60800 · Definitions: Index

  • bim60860 · Definitions: Another person
  • BIM60825 · Definitions: Apportionment
  • bim60845 · Definitions: Arrangement
  • BIM60850 · Definitions: Associated persons
  • bim60806 · Definitions: Development
  • BIM60835 · Definitions: Disposal
  • BIM60865 · Definitions: Profits and losses
  • BIM60830 · Definitions: Realising a gain
  • bim60855 · Definitions: Related parties
  • BIM60840 · Definitions: Relevant asset
  • bim60870 · Definitions: Relevant tax advantage
  • bim60815 · Definitions: Relevant time
  • bim60820 · Definitions: The chargeable company or person
  • bim60810 · Definitions: The project
  • bim60805 · Definitions: UK Land and property deriving its value from land
  1. Definitions: Index
  2. Definitions: The project

bim60810 | Definitions: The project

From HM Revenue & Customs · Business Income Manual

For the purposes of the legislation, ‘the project’ is defined as:

  • all activities carried out for the purpose of dealing in or developing land

and

  • all activities carried out for the purposes of any of conditions A to D (listed in Section 356OB (4)-(7) CTA 2010 and Section 517B (4)-(7) ITA 2007).

See Section 356OH(10) CTA 2010 and Section 517H(10) ITA 2007.

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