Section 96(10B)

Notwithstanding subsection (10A) above— item 1 of Group 1 of Schedule 9 does not make exempt any supply that arises for the purposes of this Act from the prior grant of a fee simple falling within paragraph (a) of that item; and that paragraph does not prevent the exemption of a supply that arises for the purposes of this Act from the prior grant of a fee simple not falling within that paragraph.

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