Schedule 10, Part 1, paragraph 1(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
This Part of the Schedule makes provision for a person to opt to tax any land.
← 1 · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.