SCHEDULES

F1SCHEDULE 10 BUILDINGS AND LAND

Annotations:
Amendments (Textual)
F1

Sch. 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)

PART 1THE OPTION TO TAX LAND

Supplementary provisions

32Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses

Note (10) of Group 5 of Schedule 8 applies for the purposes of this Part of this Schedule.