Part 1 THE OPTION TO TAX LANDF1
- Introduction
- The option to tax
- Exclusions from effect of option to tax
- Anti-avoidance
- Scope of the option, its duration, notification etc
- Supplementary provisions
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)