Schedule 10, Part 1, paragraph 13(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person is a relevant transferee if the person is someone to whom the land, building or part of a building was to be transferred— in the course of a supply, or in the course of a transfer of a business or part of a business as a going concern.
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Source: legislation.gov.uk · retrieved 2026-07-28