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 2RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC

39Definitions

In this Part of this Schedule, references to the expressions listed in the first column are to be read in accordance with the provisions listed in the second column—

Expression

Provision

completion of a building

Note (2) to Group 1 of Schedule 9

grant

Note (1) to Group 5 of Schedule 8/ Notes (1) and (1A) to Group 1 of Schedule 9

use for a relevant charitable purpose

Notes (6) and (12) to Group 5 of Schedule 8

use for a relevant residential purpose

Notes (4), (5) and (12) to Group 5 of Schedule 8