Section 96(10A)

Where— that question shall be determined according to whether the description is applicable as at the time of supply, rather than by reference to the time of the grant. the grant of any interest, right, licence or facilities gives rise for the purposes of this Act to supplies made at different times after the making of the grant, and a question whether any of those supplies is zero-rated or exempt falls to be determined according to whether or not the grant is a grant of a description specified in Schedule 8 or 9 or any of paragraphs 5 to 11 of Schedule 10,

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