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Schedule 10, Part 1, paragraph 22(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The option is treated for the purposes of this Part of this Schedule as if it had been revoked in relation to— as the case may be. that land, or the parts of that land in which neither E nor any relevant group member has a relevant interest at the relevant time,

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