Commentary

742C Land and property—law

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

742C Land and property—law

Part V8 HMRC Notices | Commentary

742C
Land and property—law

1 November 1995

Introduction

This Notice contains extracts from the law which affect land and property and reflects changes brought about by VATA 1994. It does not claim to include all VAT law involving transactions in these areas.

The law relating to construction of buildings (zero-rating) and protected buildings is contained in Notice 708 “Buildings and construction” (Part V8).

VATA 1994 Sch 6 paras 9 and 10—hotels and holiday accommodation

Paras 9 and 10 determine the value to be ascribed to certain supplies of hotel or similar accommodation and to supplies of accommodation by employers to employees. The method of calculation of the former is detailed in Leaflet 709/3 “Hotels and holiday accommodation” (Part V8).

Note—For the text of VATA 1994 Sch 6 paras 9 and 10.

VATA 1994 Sch 8 Group 5:

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