SCHEDULES

F1SCHEDULE 10 BUILDINGS AND LAND

Annotations:
Amendments (Textual)
F1

Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)

PART 1THE OPTION TO TAX LAND

Supplementary provisions

34Other definitions etc

1

In this Part of this Schedule—

  • “notification” means written notification, and

  • “permission” means written permission.

2

For the purposes of this Part of this Schedule any question whether a person is connected with another person is to be decided in accordance with F4section 1122 of the Corporation Tax Act 2010F3; but this is subject to sub-paragraph (2A).

F22A

For the purposes of this Part of this Schedule, a company is not connected with another company only because both are under the control of—

a

the Crown,

b

a Minister of the Crown,

c

a government department, or

d

a Northern Ireland department.

2B

In sub-paragraph (2A) “company” and “control” have the same meaning as in section 839 of the Taxes Act.

3

Any reference in any provision of this Part of this Schedule to a public notice is to a notice published by the Commissioners for the purposes of that provision.