Schedule 10, Part 1, paragraph 15A(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of sub-paragraph (1)(b)(i) and (ii) occupation by a person connected with P is treated as occupation by P if that occupation is not wholly, or substantially wholly, for eligible purposes.
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Source: legislation.gov.uk · retrieved 2026-07-28