# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 13b

Extent: E+W+S+N.I.

For the application of Directive 2006/112/EC, the following shall be regarded as ‘ immovable property ’ :
(a) any specific part of the earth, on or below its surface, over which title and possession can be created;
(b) any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;
(c) any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;
(d) any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/13b (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-13b
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.