– 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)