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HMRC internal manual

Business Income Manual

Definitions: The project

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.