- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
This Order amends Group 1 of Schedule 9 (Land) to the Value Added Tax Act 1994 with effect from 1 March 1995.
Group 1 of Schedule 9 exempts, with a number of exceptions, the grant of any interest in or right over land.
This Order provides a revised definition of grant which extends exemption to the surrender of an interest and also to reverse surrenders as defined in the new Note (1A) inserted by article 4.
The Order also makes consequential amendments to references to Notes which have become necessary by virtue of changes made to Schedules 8 and 10 to the Value Added Tax Act 1994 by other Orders.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: