Prospective
F126 Co-owners etc. of buildings and land.U.K.
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Textual Amendments
F1S. 26 repealed (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 5(1) (with Sch. 2)