Schedule 10, Part 1, paragraph 13(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
But if— the grant is treated instead as if were not made at an ineligible time. a person other than the grantor is treated by paragraph 12(6) as making the grant of the land, and the grant is consequently treated as made at what would otherwise be an ineligible time,
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Source: legislation.gov.uk · retrieved 2026-07-28