The exemption in VATA 1994, Sch. 9, Grp. 1 extends to the grant of any interest in or right over land or of any licence to occupy land.

HMRC formerly maintained that a licence to occupy required an exclusive right of occupation. However, in Abbotsley Golf & Squash Club Ltd [1997] BVC 2,492, the tribunal held that a non-exclusive licence also qualified for exemption.

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