Paragraph 4
United Kingdom
The F1grant, assignment or surrender of a major interest in land is a supply of goods.
Annotations
Textual amendments
- F1
Words substituted by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 para. 11(a)
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)