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[F1[F215A.(1)For the purposes of paragraph 15(3A), the building occupation conditions are met at any time (“the time in question”) if—
(a)the grant consists of or includes the grant of a relevant interest in a building, and
(b)P does not, at the time in question, occupy—
(i)any part of the land that is not a building, or
(ii)more than 10% of any relevant building.
(2)For the purposes of sub-paragraph (1)(b)(i) and (ii) occupation by a person connected with P is treated as occupation by P.
(3)For the purposes of sub-paragraph (1)(b)(i) occupation by a person of—
(a)land used for the parking of cars or other vehicles, or
(b)land that is within the curtilage of a building,
is disregarded if the occupation is ancillary to the occupation by that person of a building.
(4)In sub-paragraph (1)(b)(ii) “relevant building”—
(a)means a building any relevant interest in which is included in the grant, but
(b)does not include any part of such a building in which, immediately before the grant, neither the grantor nor any person connected with the grantor held a relevant interest.
(5)The way in which occupation by a person of a building is measured for the purposes of sub-paragraph (1)(b)(ii) is to be determined in accordance with conditions specified in a public notice.
(6)In this paragraph “relevant interest”, in relation to a building or part of a building, means any interest in, right over or licence to occupy the building or part.
(7)Sub-paragraphs (4) to (7) of paragraph 18 (meaning of “building”) apply for the purposes of this paragraph.]]
Textual Amendments
F1Sch. 10 substituted (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), 2 (with Sch. 2)
F2Sch. 10 para. 15A inserted (with effect in accordance with art. 2 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2010 (S.I. 2010/485), arts. 1, 6
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