income generating property
- (1) is actually used, or is available for use, for residential or commercial purposes;
- 175 (2) is located in the United Kingdom;
- 175(3) is available for occupancy or occupied by one or more persons who have no relationship with the directors of the relevant property holding vehicle and who pay rent at a commercial rate or a rate reflecting regulated market practice for social and affordable housing; and
175a single property or multiple properties within a single development which: