lexiara

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).

· All articles ·

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