http://www.legislation.gov.uk/id/ukpga/1989/26

SCHEDULES

SCHEDULE 3Value Added Tax: Buildings and Land

Other provisions

10

In Schedule 1 (registration) to the Value Added Tax Act 1983—

(a)

in paragraph 1 there shall be added at the end—

“(6)
Where, apart from this sub-paragraph, an interest in, right over or licence to occupy any land would under sub-paragraph (5) above be disregarded for the purposes of sub-paragraph (1) above, it shall not be if it is supplied on a taxable supply which is not zero-rated.”, and

(b)

in paragraph 2 there shall be added at the end—

“(4)
Where, apart from this sub-paragraph, an interest in, right over or licence to occupy any land would under sub-paragraph (3) above be disregarded for the purposes of sub-paragraph (1) above, it shall not be if it is supplied on a taxable supply which is not zero-rated.”