Input tax and partial exemption7
In regulation 101—
a
for sub-paragraphs (b)(i) to (v) of paragraph (3) substitute—
i
any supply of a description falling within Group 5 of Schedule 9 to the Act,
ii
any other financial transaction, and
iii
any real estate transaction,
b
after paragraph (5) insert—
6
For the purposes of this regulation, a “real estate transaction” includes any grant, assignment (including any transfer, disposition or sale), surrender or reverse surrender of any interest in, right over or licence to occupy land.