V4.113Q Supplies in relation to land excluded from exemption—hairdressers' chair rentalWith effect from 1 October 2012, the 'the grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services' is excluded from exemption under VATA 1994, Sch 9, Group, 1 Item 11. Disapplication of exclusionA supply is not excluded from exemption if the grant provides for the exclusive use by the person to whom the grant is made of a whole building, a whole floor, a separate room or clearly defined area, unless the person making the grant (or a person connected
With effect from 1 October 2012, the 'the grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services' is excluded from exemption under VATA 1994, Sch 9, Group, 1 Item 11.
A supply is not excluded from exemption if the grant provides for the exclusive use by the person to whom the grant is made of a whole building, a whole floor, a separate room or clearly defined area, unless the person making the grant (or a person connected
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