Freehold
– see also Land and buildings
Fee simple
Civil engineering work under construction
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 1, item 1(a)(iii)
Grant or assignment where consideration cannot be fully determined, tax point
Legislation/Regulatory –
SI 1995/2518 reg. 84(2)-(5)
Meaning
Legislation/Regulatory –
VATA94 s. 96(1)
New civil engineering work
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 1, item 1(a)(iv), Note (4)
New non-residential buildings
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 1, item 1(a)(ii)
Non-residential buildings under construction
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 1, item 1(a)(i)
Supplies arising from prior grant of
Legislation/Regulatory –
VATA94 s. 96(10B)
Scotland, personal right
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 1, item 1(n)(iii)
Sporting rights
Generally
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 1, item 1(c)
Scotland, personal right
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 1, item 1(n)(iii)