OpenLegislation

Paragraph 57 Value Added Tax Act 1994 (c.23)

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 96(1) of the Value Added Tax Act 1994 (interpretation) in the definition of—

(a)

“fee simple”, in paragraph (a), the words “estate or interest of the proprietor of the dominium utile or, in the case of land not held on feudal tenure, the estate or” shall cease to have effect; and

(b)

“major interest”, for the words from “-(a) the estate” to “tenure, the estate or” substitute “ the ”.