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Schedule 10, Part 1, paragraph 12(8)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Nothing in this paragraph applies in relation to a supply arising from— a grant made before 26th November 1996, or a grant made on or after that date but before 30th November 1999, in pursuance of a written agreement entered into before 26th November 1996, on terms which (as terms for which provision was made by that agreement) were fixed before 26th November 1996.

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