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Residential properties constructed and owned by a builder or developer that remain unsold

This exemption applies to properties constructed and owned by a builder or developer that remain unsold. In order to qualify for the exemption the property must:

  • have been constructed as part of the builder's or developer's trade
  • have not yet been used as a residence
  • not have generated an income that is subject to income tax or corporation tax.

Published: 15 July 2020 Print this page

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