lexiara

Schedule 4, paragraph 9(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In the application of those paragraphs by virtue of sub-paragraph (1) above, references to transfer, disposition or sale shall have effect as references to the grant or assignment of any interest in, right over or licence to occupy the land concerned.

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