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HMRC internal manual

Business Income Manual

Definitions: Relevant time

The rules apply to associated parties who are connected at a ‘relevant time’. Relevant time is defined at Section 356OB (8) CTA 2010 and Section 517B (8) ITA 2007.

The ‘relevant time’ is the time period beginning when the activities of the project begin and ending 6 months after the disposal of the land.