Schedule 10, Part 1, paragraph 12(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For a special rule in the case of a grant made on or after 19th March 1997 and before 10th March 1999, see paragraph 17.
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.