Developmental tenancies, leases or licences
Prospective repeal
Commentary –
Indirect Tax Reporter ¶34-901
Standard-rating
Commentary –
Indirect Tax Reporter ¶34-901
Supply made pursuant to
Legislation/Regulatory –
SI 2008/1146 art. 4
;
VATA94 Sch. 9, Grp. 1, item 1(b), Note (7)