All sales of freeholds of commercial property are exempt, except for sales of the freehold of:

aan uncompleted commercial building;

ba ‘new’ commercial building (¶34-575);

can uncompleted civil engineering work;

da ‘new’ civil engineering work (VATA 1994, Sch. 9, Grp. 1, item 1(a)); and

eproperty in relation to which the seller has exercised the option to tax (VATA 1994, Sch. 10, para. 2) (¶35-000).

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