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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 27
- PART 1
- The supplies
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The suppliesU.K.
3(1)The descriptions of supplies are—U.K.
(a)the supply, in the course of an approved alteration of a protected building, of any services, other than the services of an architect, surveyor or any person acting as consultant or in a supervisory capacity,
(b)the supply of building materials to a person to whom the supplier is supplying services within paragraph (a) which include the incorporation of the materials into the building (or its site),
(c)the grant of facilities for the self storage of goods, or
(d)the grant of a right to receive a supply within paragraph (c).
(2)The Notes to Group 6 in Schedule 8 to VATA 1994 have effect for the purposes of sub-paragraph (1)(a) and (b) as they had effect for the purposes of items 1 to 3 of that Group on 21 March 2012.
(3)For the purposes of this Schedule a right to receive a supply includes—
(a)any option to receive that supply, and
(b)any interest deriving from such an option.
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