http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4Value Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191994-09-01 SCHEDULESSCHEDULE 6A<Addition ChangeId="d29p29481" CommentaryRef="c14331281"> Buildings and Land</Addition> Election to waive exemption<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4" id="schedule-6A-paragraph-4"><Pnumber>4</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/1" id="schedule-6A-paragraph-4-1"><Pnumber>1</Pnumber><P2para><Text>This paragraph has effect where rent is payable in consideration of the grant of an interest in, right over, or licence to occupy any building or land to which an election under paragraph 2 above relates (or any part of any such building or land).</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/2" id="schedule-6A-paragraph-4-2"><Pnumber>2</Pnumber><P2para><Text>If—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/2/a" id="schedule-6A-paragraph-4-2-a"><Pnumber>a</Pnumber><P3para><Text>the rent relates to a period beginning before and ending on or after the first day for which the election has effect; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/2/b" id="schedule-6A-paragraph-4-2-b"><Pnumber>b</Pnumber><P3para><Text>the grant for which the rent is consideration would, apart from this sub-paragraph, take place before that day,</Text></P3para></P3><Text>the grant shall be treated as taking place on that day to the extent that it is made for rent relating to the part of the period falling on or after that day.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/3" id="schedule-6A-paragraph-4-3"><Pnumber>3</Pnumber><P2para><Text>If-</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/3/a" id="schedule-6A-paragraph-4-3-a"><Pnumber>a</Pnumber><P3para><Text>the rent relates to a period beginning on or after the first day for which the election has effect; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/3/b" id="schedule-6A-paragraph-4-3-b"><Pnumber>b</Pnumber><P3para><Text>the grant for which the rent is consideration would, apart from this sub-paragraph, take place before that day,</Text></P3para></P3><Text>the grant shall be treated as taking place on the first day of the period to which the rent relates.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/4" id="schedule-6A-paragraph-4-4"><Pnumber>4</Pnumber><P2para><Text>If—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/4/a" id="schedule-6A-paragraph-4-4-a"><Pnumber>a</Pnumber><P3para><Text>the rent relates to a period beginning before the first day for which the election has effect; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/4/b" id="schedule-6A-paragraph-4-4-b"><Pnumber>b</Pnumber><P3para><Text>the grant for which the rent is consideration takes place on or after that day,</Text></P3para></P3><Text>tax shall not be chargeable on the grant by virtue of paragraph 2 above to the extent that it is made for rent relating to any time before that day.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5" id="schedule-6A-paragraph-4-5"><Pnumber>5</Pnumber><P2para><Text>Where the rent is payable by a person in relation to a period when he is in occupation of a building completed before 1st August 1989 (or part of such a building) or land of which he was in occupation immediately before that date, any tax which would be chargeable by virtue of paragraph 2 above on the grant for which the rent is consideration-</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/a" id="schedule-6A-paragraph-4-5-a"><Pnumber>a</Pnumber><P3para><Text>except in the case of a charity, shall be chargeable as if the consideration were reduced by 50 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1989 and ending on 31st July 1990; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b" id="schedule-6A-paragraph-4-5-b"><Pnumber>b</Pnumber><P3para><Text>in the case of a charity-</Text><P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b/i" id="schedule-6A-paragraph-4-5-b-i"><Pnumber>i</Pnumber><P4para><Text>shall be chargeable as if the consideration were reduced by 80 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1989 and ending on 31st July 1990;</Text></P4para></P4><P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b/ii" id="schedule-6A-paragraph-4-5-b-ii"><Pnumber>ii</Pnumber><P4para><Text>shall be chargeable as if the consideration were reduced by 60 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1990 and ending on 31st July 1991;</Text></P4para></P4><P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b/iii" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b/iii" id="schedule-6A-paragraph-4-5-b-iii"><Pnumber>iii</Pnumber><P4para><Text>shall be chargeable as if the consideration were reduced by 40 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1991 and ending on 31st July 1992; and</Text></P4para></P4><P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b/iv" IdURI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b/iv" id="schedule-6A-paragraph-4-5-b-iv"><Pnumber>iv</Pnumber><P4para><Text>shall be chargeable as if the consideration were reduced by 20 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1992 and ending on 31st July 1993.</Text></P4para></P4></P3para></P3></P2para></P2></P1para></P1></P1group></Pblock></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c14317621" Type="F"><Para><Text>Act repealed (1.9.1994) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c00004" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>, <CitationSubRef id="c00005" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/2" CitationRef="c00004" SectionRef="section-100-2">ss. 100(2)</CitationSubRef>, <CitationSubRef id="c00006" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/2" CitationRef="c00004" SectionRef="section-101-2">101(2)</CitationSubRef>, <CitationSubRef id="c00007" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/15" Operative="true" CitationRef="c00004" SectionRef="schedule-15">Sch. 15</CitationSubRef> (with <CitationSubRef id="c00008" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/2" CitationRef="c00004" SectionRef="schedule-13-paragraph-2">Sch. 13 paras. 2</CitationSubRef>, <CitationSubRef id="c00009" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/6" CitationRef="c00004" SectionRef="schedule-13-paragraph-6">6</CitationSubRef>, <CitationSubRef id="c00010" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/9" CitationRef="c00004" SectionRef="schedule-13-paragraph-9">9</CitationSubRef>)</Text></Para></Commentary><Commentary id="c14331281" Type="F"><Para><Text><CitationSubRef id="c04842" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A" SectionRef="schedule-6A">Sch. 6A</CitationSubRef> inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c04843" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:2)</Citation>, <CitationSubRef id="c04844" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/18" CitationRef="c04843" SectionRef="section-18">s. 18</CitationSubRef>, <CitationSubRef id="c04845" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/3/paragraph/6/2" Operative="true" CitationRef="c04843" SectionRef="schedule-3-paragraph-6-2">Sch. 3 para. 6(2)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. 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class="html-tag"></dc:title></span></div><div class="line"><span class="html-tag"><dc:description></span><span>An Act to consolidate the enactments relating to value added tax.</span><span class="html-tag"></dc:description></span></div><div class="line"><span class="html-tag"><dc:date></span><span>1983-07-26</span><span class="html-tag"></dc:date></span></div><div class="line"><span class="html-tag"><dc:type></span><span>text</span><span class="html-tag"></dc:type></span></div><div class="line"><span class="html-tag"><dc:format></span><span>text/xml</span><span class="html-tag"></dc:format></span></div><div class="line"><span class="html-tag"><dc:language></span><span>en</span><span class="html-tag"></dc:language></span></div><div class="line"><span class="html-tag"><dc:publisher></span><span>Statute Law Database</span><span class="html-tag"></dc:publisher></span></div><div class="line"><span class="html-tag"><dc:modified></span><span>2020-06-19</span><span 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class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/1991-02-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1991-02-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/1994-09-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1994-09-01 repealed</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">up</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule 6A</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prev</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Paragraph; Schedule 6A Paragraph 3</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prevInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/introduction</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Introduction; Introduction</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">next</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Paragraph; Schedule 6A Paragraph 5</span>"</span>/></span></div><span> </span><div class="folder" id="folder2"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:PrimaryMetadata></span></div><div class="opened"><div class="folder" id="folder3"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:DocumentClassification></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DocumentCategory<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">primary</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentMainType<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentStatus<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">revised</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:DocumentClassification></span></div></div><div class="line"><span class="html-tag"><ukm:Year<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">1983</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Number<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">55</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:EnactmentDate<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">1983-07-26</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:PrimaryMetadata></span></div></div><span> </span><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2009-07-06</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/pdfs/ukpga_19830055_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Print Version</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">313</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">73</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">240</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Primary></span></div><div class="opened"><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedules<span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1992-12-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">1994-09-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> SCHEDULES</span><span class="html-tag"></Title></span></div><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedule<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">1994-09-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A</span>"</span>></span></div><div class="opened"><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p29481</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c14331281</span>"</span>></span><span>SCHEDULE 6A</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><TitleBlock></span></div><div class="opened"><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p29481</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c14331281</span>"</span>></span><span> Buildings and Land</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></TitleBlock></span></div></div><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ScheduleBody></span></div><div class="opened"><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/crossheading/election-to-waive-exemption</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/crossheading/election-to-waive-exemption</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">1994-09-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-crossheading-election-to-waive-exemption</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Election to waive exemption</span><span class="html-tag"></Title></span></div><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">1994-09-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>This paragraph has effect where rent is payable in consideration of the grant of an interest in, right over, or licence to occupy any building or land to which an election under paragraph 2 above relates (or any part of any such building or land).</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>If—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/2/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/2/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-2-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the rent relates to a period beginning before and ending on or after the first day for which the election has effect; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/2/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/2/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-2-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the grant for which the rent is consideration would, apart from this sub-paragraph, take place before that day,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="line"><span class="html-tag"><Text></span><span>the grant shall be treated as taking place on that day to the extent that it is made for rent relating to the part of the period falling on or after that day.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder26"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>If-</span><span class="html-tag"></Text></span></div><div class="folder" id="folder27"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/3/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/3/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-3-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder28"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the rent relates to a period beginning on or after the first day for which the election has effect; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder29"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/3/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/3/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-3-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder30"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the grant for which the rent is consideration would, apart from this sub-paragraph, take place before that day,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="line"><span class="html-tag"><Text></span><span>the grant shall be treated as taking place on the first day of the period to which the rent relates.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder31"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder32"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>If—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder33"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/4/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/4/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-4-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder34"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the rent relates to a period beginning before the first day for which the election has effect; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder35"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/4/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/4/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-4-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder36"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the grant for which the rent is consideration takes place on or after that day,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="line"><span class="html-tag"><Text></span><span>tax shall not be chargeable on the grant by virtue of paragraph 2 above to the extent that it is made for rent relating to any time before that day.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder37"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-5</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>5</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder38"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Where the rent is payable by a person in relation to a period when he is in occupation of a building completed before 1st August 1989 (or part of such a building) or land of which he was in occupation immediately before that date, any tax which would be chargeable by virtue of paragraph 2 above on the grant for which the rent is consideration-</span><span class="html-tag"></Text></span></div><div class="folder" id="folder39"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-5-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder40"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>except in the case of a charity, shall be chargeable as if the consideration were reduced by 50 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1989 and ending on 31st July 1990; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder41"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-5-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder42"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>in the case of a charity-</span><span class="html-tag"></Text></span></div><div class="folder" id="folder43"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b/i</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b/i</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-5-b-i</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>i</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder44"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>shall be chargeable as if the consideration were reduced by 80 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1989 and ending on 31st July 1990;</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder45"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b/ii</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b/ii</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-5-b-ii</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>ii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder46"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>shall be chargeable as if the consideration were reduced by 60 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1990 and ending on 31st July 1991;</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder47"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b/iii</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b/iii</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-5-b-iii</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>iii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder48"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>shall be chargeable as if the consideration were reduced by 40 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1991 and ending on 31st July 1992; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder49"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1983/55/schedule/6A/paragraph/4/5/b/iv</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A/paragraph/4/5/b/iv</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-6A-paragraph-4-5-b-iv</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>iv</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder50"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>shall be chargeable as if the consideration were reduced by 20 per cent. if and to the extent that the rent relates to or to any part of the year beginning on 1st August 1992 and ending on 31st July 1993.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ScheduleBody></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedule></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedules></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Primary></span></div></div><div class="folder" id="folder51"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentaries></span></div><div class="opened"><div class="folder" id="folder52"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c14317621</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder53"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder54"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Act repealed (1.9.1994) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">23</span>"</span>></span><span>1994 c. 23</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00005</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-100-2</span>"</span>></span><span>ss. 100(2)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00006</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-101-2</span>"</span>></span><span>101(2)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00007</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-15</span>"</span>></span><span>Sch. 15</span><span class="html-tag"></CitationSubRef></span></div><span> (with </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00008</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-13-paragraph-2</span>"</span>></span><span>Sch. 13 paras. 2</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00009</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-13-paragraph-6</span>"</span>></span><span>6</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00010</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-13-paragraph-9</span>"</span>></span><span>9</span><span class="html-tag"></CitationSubRef></span></div><span>)</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder55"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c14331281</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder56"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder57"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04842</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/6A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-6A</span>"</span>></span><span>Sch. 6A</span><span class="html-tag"></CitationSubRef></span></div><span> inserted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1989/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04843</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1989</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 1989</span>"</span>></span><span>Finance Act 1989 (c. 26, SIF 40:2)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04844</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1989/26/section/18</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04843</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-18</span>"</span>></span><span>s. 18</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04845</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/3/paragraph/6/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04843</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-3-paragraph-6-2</span>"</span>></span><span>Sch. 3 para. 6(2)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentaries></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>