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Change 1
As published
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, had, an interest, and
(b) for the purposes of, or in connection with, the development of residential property.
(2) For the purposes of this Part activities that are carried on for the purposes of, or in connection with, the development of residential property include—
(a) dealing in residential property;
(b) designing it;
(c) seeking planning permission in relation to it;
(d) constructing or adapting it;
(e) marketing it;
(f) managing it;
(g) any activities ancillary to any of these other activities.
(3) This subsection applies where—
(a) a company carries on activities within subsection (2)(b), (c) or (d), or within subsection (2)(g) so far as relating to those activities, in relation to land after ceasing to have an interest in the land,
(b) the activities were planned or anticipated at the time the company ceased to have the interest in the land, and
(c) the activities are not carried on solely in connection with areas of the land that do not constitute residential property.
Your change, as a redline
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, had, an interest, and
(b) for the purposes of, or in connection with, the development of residential property.
(2) For the purposes of this Part activities that are carried on for the purposes of, or in connection with, the development of residential property include—
(a) dealing in residential property;
(b) designing it;
(c) seeking planning permission in relation to it;
(d) constructing or adapting it;
(e) marketing it;
(f) managing it;
(g) any activities ancillary to any of these other activities.
(3) This subsection applies where—
(a) a company carries on activities within subsection (2)(b), (c) or (d), or within subsection (2)(g) so far as relating to those activities, in relation to land after ceasing to have an interest in the land,
(b) the activities were planned or anticipated at the time the company ceased to have the interest in the land, and
(c) the activities are not carried on solely in connection with areas of the land that do not constitute residential property.
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