http://www.legislation.gov.uk/ukpga/1994/23/schedule/5/paragraph/1/enactedValue Added Tax Act 1994VATKing's Printer of Acts of Parliament2021-08-03Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1)SCHEDULESSCHEDULE 5Services supplied where received1Transfers and assignments of copyright, patents, licences, trademarks and similar rights.