Section 356OL Profits attributable to period before relevant activities etc beganF1

subsection (1) of section 356OC applies because Condition D in section 356OB is met (land developed with purpose of realising a gain from its disposal when developed), and

part of the profit or gain mentioned in that subsection is fairly attributable to a period before the intention to develop was formed.

section 356OE(1) applies, and

part of the profit or gain mentioned in section 356OE(5) is fairly attributable to a period before the person mentioned in section 356OD(1) was a party to, or concerned in, the arrangement in question.