Modifications etc. (not altering text)
C1Sch. 4 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2
9(1)Subject to sub-paragraphs (2) and (3) below, paragraphs 5 to 8 above have effect in relation to land forming part of the assets of, or held or used for the purposes of, a business as if it were goods forming part of the assets of, or held or used for the purposes of, a business.U.K.
(2)In the application of those paragraphs by virtue of sub-paragraph (1) above, references to transfer, disposition or sale shall have effect as references to the grant or assignment of any interest in, right over or licence to occupy the land concerned.
(3)Except in relation toβ
(a)the grant or assignment of a major interest; or
(b)a grant or assignment otherwise than for a consideration,
in the application of paragraph 5(1) above by virtue of sub-paragraph (1) above the reference to a supply of goods shall have effect as a reference to a supply of services.
[F1(4)In this paragraph βgrantβ includes surrender.]
Textual Amendments
F1Sch. 4 para. 9(4) inserted (with effect in accordance with s. 99(7) of the amending Act) by Finance Act 2007 (c. 11), s. 99(3)