Schedule 9A, paragraph 1(10)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
References in this paragraph to the supply of a right to goods or services include references to the supply of any right, option or priority with respect to the supply of goods or services, and to the supply of an interest deriving from any right to goods or services.
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Source: legislation.gov.uk · retrieved 2026-07-28