In certain circumstances an option to tax is excluded from having effect in relation to all or part of the property concerned, or it may be excluded from having effect if certain conditions are met. The table below provides a summary of questions that are relevant to this point and cross-references to detailed commentary.
| Questions (each question should be considered separately) | Commentary |
| Is it appropriate to exclude a new building from the effect of an option to tax? | V4.119 |
| Does |
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