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The Value Added Tax (Buildings and Land) Order 2008

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Developmental tenancies, leases or licences

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4.—(1) Paragraph (b) of item 1 in Group 1 of Schedule 9 to VATA 1994 (exempt supplies of land not to include supplies made pursuant to a developmental tenancy, developmental lease or developmental licence) is repealed.

(2) Note (7)(1) in that Group (meaning of developmental tenancy, developmental lease or developmental licence) is repealed.

(1)

Note (7) in Group 1 of Schedule 9 was amended by S.I. 1995/282.

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