Schedule 10, Part 1, paragraph 16(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Any occupation of land by a body to which section 33 applies (local authorities etc) is occupation of the land for eligible purposes so far as the occupation is for purposes other than those of a business carried on by the body.
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Source: legislation.gov.uk · retrieved 2026-07-28