Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 10 U.K. BUILDINGS AND LAND

Textual Amendments

F1 Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)

PART 1 U.K. THE OPTION TO TAX LAND

Supplementary provisions U.K.

Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses U.K.

32. Note (10) of Group 5 of Schedule 8 applies for the purposes of this Part of this Schedule.]