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Schedule 10, Part 1, paragraph 14(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this paragraph references to finance being provided for the grantor’s development of the land are to doing (directly or indirectly) any one or more of the following— providing funds for meeting the whole or any part of the cost of the grantor’s development of the land, procuring the provision of such funds by another, providing funds for discharging (in whole or in part) any liability that has been or may be incurred by any person for or in connection with the raising of funds to meet the cost of the grantor’s development of the land, and procuring that any such liability is or will be discharged (in whole or in part) by another.

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