Schedule 7A, Part 2, Group 15, item 1

Any supply which, because it falls within paragraph (d), (e) so far as the supply consists of the grant of a licence to occupy holiday accommodation, (f) or (g) of Item 1 in Group 1 (Land) of Schedule 9, is not an exempt supply by virtue of that Item.

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