# The Value Added Tax (Land) Order 1995, Article 3


For Note (1) there shall be substituted—
“(1) “Grant” includes an assignment or surrender and the supply made by the person to whom an interest is surrendered when there is a reverse surrender.”

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Source: https://www.legislation.gov.uk/uksi/1995/282/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-land-order-1995/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.