Commentary

V4.113 Supplies in relation to land excluded from exemption—introduction

Part V4 Exemption, zero-rating and reduced rates

V4.113 Supplies in relation to land excluded from exemption—introduction

V4.113 Supplies in relation to land excluded from exemption—introduction

This section describes those grants of interests in, rights over, or licences to occupy land which are excluded from exemption, with the exception of grants eligible for zero-rating (for which see V4.231–V4.235) and grants which are the subject of an option to tax (for which see V4.114–V4.116).

VATA 1994, Sch 9, Group 1, item 1 (a)–(m) provides that the grant of an interest in or right over land or any licence to occupy land is excluded from exemption if it falls within one of the descriptions set out below. Item 1(n) provides

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