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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