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Schedule 4A, Part 1, paragraph 1(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

This paragraph applies to— the grant, assignment or surrender of any interest in or right over land, the grant, assignment or surrender of a personal right to call for or be granted any interest in or right over land, the grant, assignment or surrender of a licence to occupy land or any other contractual right exercisable over or in relation to land (including the provision of holiday accommodation, seasonal pitches for caravans and facilities at caravan parks for persons for whom such pitches are provided and pitches for tents and camping facilities), the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose of a supply of catering, any works of construction, demolition, conversion, reconstruction, alteration, enlargement, repair or maintenance of a building or civil engineering work, and services such as are supplied by estate agents, auctioneers, architects, surveyors, engineers and others involved in matters relating to land.

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