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  2. Point in time
    2025-02-08

property company

(in UKLR223) a company primarily engaged in property activities including:

  1. (a) the holding of properties (directly or indirectly) for letting and retention as investments;
  2. (b) the development of properties for letting and retention as investments;
  3. (c) the purchase and development of properties for subsequent sale; or223
  4. (d) the purchase of land for development properties for retention as investments.30