Schedule 10, Part 1, paragraph 14(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A “development financier” means a person who— with the intention or in the expectation that the land will become exempt land or continue (for a period at least) to be exempt land. has provided finance for the grantor’s development of the land, or has entered into any arrangement to provide finance for the grantor’s development of the land,
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Source: legislation.gov.uk · retrieved 2026-07-28