# The Value Added Tax (Land) Order 1995, Article 4


After Note (1) there shall be inserted—
“(1A) A “reverse surrender” is one in which the person to whom the interest is surrendered is paid by the person by whom the interest is being surrendered to accept the surrender.”

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Source: https://www.legislation.gov.uk/uksi/1995/282/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-land-order-1995/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.