Schedule 10, Part 1, paragraph 16(9)

If land is in the occupation of a person (“A”) who— the land is treated for the purposes of this paragraph as if A and B were a single taxable person. is not a taxable person, but is a person whose supplies are treated for the purposes of this Act as made by another person (“B”) who is a taxable person,

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