Schedule 10, Part 1, paragraph 28(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The person may exercise the option to tax the land only if— the conditions specified in a public notice are met in relation to the land, or the person gets the prior permission of the Commissioners (but see also paragraph 30).
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Source: legislation.gov.uk · retrieved 2026-07-28