Schedule 10, Part 1, paragraph 12(3) VATA 1994 — Value Added Tax Act 1994 · Lexiara

Schedule 10, Part 1, paragraph 12(3)

VATA 1994

Value Added Tax Act 1994 · United Kingdom

“The relevant person” means— the grantor, or a development financier.

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Source: legislation.gov.uk · retrieved 2026-07-28