Schedule 9, Part II, Group 11, item 1
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The disposal of an object with respect to which estate duty is not chargeable by virtue of section 30(3) of the Finance Act 1953, section 34(1) of the Finance Act 1956 or the proviso to section 40(2) of the Finance Act 1930.
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Source: legislation.gov.uk · retrieved 2026-07-28