SCHEDULES
F1SCHEDULE 10 BUILDINGS AND LAND
Annotations:
Amendments (Textual)
PART 1THE OPTION TO TAX LAND
Exclusions from effect of option to tax
7Charities
1
An option to tax has no effect in relation to any grant made to a person in relation to a building or part of a building intended by the person for use—
a
solely for a relevant charitable purpose, but
b
not as an office.
2
In relation to the expression “relevant charitable purpose”, see the certification requirement imposed as a result of the application of Note (12) of Group 5 of Schedule 8 by paragraph 33 of this Schedule.
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)