Schedule 10, Part 1, paragraph 15(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Land is exempt land if, at any time before the end of the relevant adjustment period as respects that land— a relevant person is in occupation of the land, and that occupation is not wholly, or substantially wholly, for eligible purposes.
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Source: legislation.gov.uk · retrieved 2026-07-28