Paragraph 39 DefinitionsF1
In this Part of this Schedule, references to the expressions listed in the first column are to be read in accordance with the provisions listed in the second column—
| Expression | Provision |
|---|---|
| completion of a building | Note (2) to Group 1 of Schedule 9 |
| grant | Note (1) to Group 5 of Schedule 8/ Notes (1) and (1A) to Group 1 of Schedule 9 |
| use for a relevant charitable purpose | Notes (6) and (12) to Group 5 of Schedule 8 |
| use for a relevant residential purpose | Notes (4), (5) and (12) to Group 5 of Schedule 8 |
Annotations
Textual amendments
- F1
Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)