SERVICES RELATING TO LAND

Related Commentary  Related HMRC Manuals

1(1)  A supply of services to which this paragraph applies is to be treated as made in the country in which the land in connection with which the supply is made is situated.

1(2)  This paragraph applies to–

(a)the grant, assignment or surrender of any interest in or right over land,

(b)the grant, assignment or surrender of a personal right to call for or be granted any interest in or right over land,

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