Schedule 10, Part 1, paragraph 15A(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of paragraph 15(3A), the building occupation conditions are met at any time (“the time in question”) if— the grant consists of or includes the grant of a relevant interest in a building, and P does not, at the time in question, occupy— any part of the land that is not a building, or more than the maximum allowable percentage of any relevant building.
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Source: legislation.gov.uk · retrieved 2026-07-28