46 Options and rights of pre-emption
Finance Act 2003 (2003 c 14) | Legislation

46  Options and rights of pre-emption

(1)     The acquisition of—

(a)     an option binding the grantor to enter into a land transaction, or

(b)     a right of pre-emption preventing the grantor from entering into, or restricting the right of the grantor to enter into, a land

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