lexiara

Schedule 10, Part 1, paragraph 18(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If an option to tax is exercised in relation to— the option has effect in relation to the whole of the building and all the land within its curtilage. a building, or part of a building,

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