Commentary

V4.113O Supplies in relation to land excluded from exemption—buildings ceasing to be used for a relevant residential or charitable purpose

Part V4 Exemption, zero-rating and reduced rates

V4.113O Supplies in relation to land excluded from exemption—buildings ceasing to be used for a relevant residential or charitable purpose

V4.113O Supplies in relation to land excluded from exemption—buildings ceasing to be used for a relevant residential or charitable purpose

Buildings ceasing to be used for a relevant residential or charitable purpose—provisions applying from 1 March 2011

For the provisions applying from this date, which take the form of a self-supply charge, see V3.248.

Buildings ceasing to be used for a relevant residential or charitable purpose—provisions applying prior to 1 March 2011

A standard-rated (rather than exempt) supply arises1 where a person grants an interest in, right over, or licence to occupy a building which was previously intended for use solely

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