Schedule 10, Part 2, paragraph 37(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where this paragraph applies, P’s interest, right or licence in the relevant premises held immediately prior to the time when the increase referred to in paragraph 36(1) occurs is treated for the purposes of this Part of this Schedule as— immediately prior to the time of that increase. supplied to P for the purposes of a business which P carries on, and supplied by P in the course or furtherance of that business
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Source: legislation.gov.uk · retrieved 2026-07-28