Value Added Tax Act 1994 (c. 23)
This section has no associated Explanatory Memorandum
4. In Group 14 of Schedule 9(1) (exemptions: supplies of goods where input tax cannot be recovered), in paragraph (c) of item 1, for “election under paragraph 2 of Schedule 10” substitute “option to tax any land under Part 1 of Schedule 10”.
(1)
Group 14 was inserted by S.I. 1999/2833.