# Finance Act 1989, Paragraph 10

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

In Schedule 1 (registration) to the Value Added Tax Act 1983—
(a) in paragraph 1 there shall be added at the end—
“(6) Where, apart from this sub-paragraph, an interest in, right over orlicence to occupy any land would under sub-paragraph (5) above be disregardedfor the purposes of sub-paragraph (1) above, it shall not be if it is suppliedon a taxable supply which is not zero-rated.”, and
(b) in paragraph 2 there shall be added at the end—
“(4) Where, apart from this sub-paragraph, an interest in, right over orlicence to occupy any land would under sub-paragraph (3) above be disregardedfor the purposes of sub-paragraph (1) above, it shall not be if it is suppliedon a taxable supply which is not zero-rated.”

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Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/3/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-3/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.