Anti-avoidance Anti-avoidanceF1
United Kingdom
- 12Developers of exempt land
- 13Meaning of grants made by a developer
- 14Meaning of “development financier”
- 15Meaning of “exempt land”: basic definition
- 15AMeaning of “exempt land”: the building occupation conditions
- 16Meaning of “exempt land”: eligible purposes
- 17Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
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)