http://www.legislation.gov.uk/ukpga/1995/4/section/26/2016-02-01Finance Act 1995An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1995-05-01texttext/xmlenStatute Law Database2024-05-17Expert Participation2016-02-01Part II Value Added Tax and Insurance Premium Tax Value added taxF126 Co-owners etc. of buildings and land.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .