lexiara

Schedule 10, Part 1, paragraph 16(10)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this paragraph a person occupies land— whether the person occupies it alone or together with one or more other persons, and whether the person occupies all of the land or only part of it.

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