Schedule 10, Part 1, paragraph 2(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
If the grant is made— the grant does not fall within Group 1 of Schedule 9 (exemptions for land). by the person exercising that option, or by a relevant associate (if that person is a body corporate),
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Source: legislation.gov.uk · retrieved 2026-07-28