Chwilio Deddfwriaeth

Value Added Tax Act 1994

Status:

This is the original version (as it was originally enacted).

10(1)Nothing in paragraphs 5 and 6 of Schedule 10 shall apply—

(a)in relation to a person who has constructed a building if he incurred before 21st June 1988 a legally binding obligation to make a grant or assignment of a major interest in, or in any part of, the building or its site;

(b)in relation to a building or work if there was incurred before that date a legally binding obligation to make in relation to the building or work a supply within item 2 of Group 8 of Schedule 5 to the 1983 Act;

(c)in relation to a person who has constructed a building if—

(i)he incurred before that date a legally binding obligation to construct the building or any development of which it forms part, and

(ii)planning permission for the construction of the building was granted before that date, and

(iii)he has made a grant or assignment of a major interest in, or in any part of, the building or its site before 21st June 1993.

(2)Sub-paragraph (1) above shall not apply in any case where the Commissioners required proof of any of the matters specified in paragraph (a), (b) or (c)(i) above to be given to their satisfaction by the production of documents made before 21st June 1988 and that requirement was not complied with.

Yn ôl i’r brig

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