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) and Section 517B (4)-(7) ).

See and .