If they sell land within 10 year of buying it. So they dispose the land within the 10 years of acquiring it and at the time they acquired the land they carried on the business of dealing in land. The important part is whether or not the land was acquired for the purpose of the business. If you have a land dealing business and you buy the piece of land and you sell it within 10 year, it doesnt matter if you say it was for the business or not, it is going to be deemed as it was for the business. The most important is there is whether or not it was for the purpose of the business. You have 10 year period here. Trying to say if you got a land dealing business you can buy a piece of land and sell it and say it was for your own personal capacity. But actually if you do that within a 10 year period, we now assume it is for your business