Article 3
In article 5(2) for the words “the transferee has made an election in relation to the land concerned which has effect on the relevant date and has given any written notification of that election required by paragraph 3(6) of Schedule 10 to the Act, no later than the relevant date”f1 substitute “the conditions contained in paragraph (2A) below are satisfied”.
Annotations
Footnotes
- f1
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Article 2(1) of S.I. 1995/1268 provides that references to “the Act” are references to the Value Added Tax Act 1994.