lexiara

Schedule 10, Part 1, paragraph 15(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this paragraph any question whether a person’s occupation of any land is “wholly, or substantially wholly,” for eligible purposes is to be decided by reference to criteria specified in a public notice.

· All articles ·

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