Value Added Tax Act 1994 (c. 23)
This section has no associated Explanatory Notes
57In section 96(1) of the Value Added Tax Act 1994 (interpretation) in the definition of—
(a)“fee simple”, in paragraph (a), the words “estate or interest of the proprietor of the dominium utile or, in the case of land not held on feudal tenure, the estate or” shall cease to have effect; and
(b)“major interest”, for the words from “-(a) the estate” to “tenure, the estate or” substitute “the”.