- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/06/2008
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(1)After paragraph 2(2) of Schedule 10 to the Value Added Tax Act 1994 (under which the option to tax is not available in respect of buildings intended for use as dwellings), there shall be inserted the following sub-paragraphs—
“(2A)Subject to the following provisions of this paragraph, where—
(a)an election has been made for the purposes of this paragraph in relation to any land, and
(b)a supply is made that would fall, but for sub-paragraph (2)(a) above, to be treated as excluded by virtue of that election from Group 1 of Schedule 9,
then, notwithstanding sub-paragraph (2)(a) above, that supply shall be treated as so excluded if the conditions in sub-paragraph (2B) below are satisfied.
(2B)The conditions mentioned in sub-paragraph (2A) above are—
(a)that an agreement in writing made, at or before the time of the grant, between—
(i)the person making the grant, and
(ii)the person to whom it is made,
declares that the election is to apply in relation to the grant; and
(b)that the person to whom the supply is made intends, at the time when it is made, to use the land for the purpose only of making a supply which is zero-rated by virtue of paragraph (b) of item 1 of Group 5 of Schedule 8.”
(2)This section has effect in relation to supplies made on or after the day on which this Act is passed.
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