Schedule 10, Part 1, paragraph 16(8)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
If a person occupying land— the person is treated for the purposes of this paragraph, for so long as the conditions in paragraphs (a) and (b) continue to be met, as occupying the land for the purposes for which the person proposes to use it. holds the land in order to put it to use for particular purposes, and does not occupy it for any other purpose,
← 7 · All articles · 9 →
Source: legislation.gov.uk · retrieved 2026-07-28