OpenLegislation

Part 2 RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETCF1

United Kingdom

  1. 35Introductory
  2. 36Disposal of interest or change of use following relevant zero-rated supply
  3. 37Charge to VAT
  4. 38Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
  5. 39Definitions

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)