[809Z Public access rule: general]
Income Tax Act 2007 (2007 c 3) | Legislation

[809Z  Public access rule: general]

[(1)     Property meets the public access rule if conditions [B and C] are met.

(2)     . . .

(3)     Condition B is that—

(a)     the property is available for public access at an approved establishment,

(b)     the property is to be available for public access at an approved establishment and, in connection with its being so available, is in transit to, or in storage at, public access rule premises, or

(c)     the property has been available for public access at an approved establishment and, in connection with its having

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