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Schedule 10, Part 1, paragraph 17(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A grant in relation to land which was made— is treated for the purposes of paragraph 12 as made on 10th March 1999 if, at the time of the grant, the capital item test was met. on or after 19th March 1997, and before 10th March 1999,

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