The drawings of the home plans for Houghton Allotments. Photo: Test Valley Borough Council planning portal FOUR new homes could be built on a popular allotment site in the Test Valley borough. Trustees of the Captain Busk Grandchildren are seeking the council s permission to build two one-bedroom, and two two-bedroom houses on Houghton Allotments. It is understood that the Trust has full ownership of the site, and the scheme also seeks to install seven new car parking spaces. So far the plans have received just one public objection, from Philippa Redding who lives in Church Lane. She said: I object to this application as believe the allotments are a crucial resource for both present and future residents. They are a traditional part of village life, create biodiversity and should be protected.
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Nestled within the new proposed regulations issued by the IRS on April 12 (the Proposed Regulations ) that mainly address foreign investors is needed relief for current Opportunity Zone projects.
Under the statute, a Qualified Opportunity Zone Business ( QOZB ) must hold less than 5% of its assets as nonqualified financial property, which includes various financial instruments but does not include (i) reasonable amounts of working capital held in cash, (ii) cash equivalents, or (iii) short-term debt. The current Opportunity Zone regulations (the “Regulations”) provide a working capital safe harbor that treats working capital as reasonable for the purposes of the statute if certain requirements are met. In general, the working capital must be subject to a written schedule for its expenditure within 31 months (the Written Plan ). Further, the working capital must be spent in a manner that is substantially consis