In the context of VAT, the term 'land' includes buildings and other structures, land covered with water, and any estate, interest, easement, servitude or right in or over land1. Subject to a significant number of supplies that are specifically excluded from exemption, VATA 1994, Sch 9, Pt II, Group 1 provides for exemption from VAT to apply to:
- Ìý
•ÌýÌýÌýÌý the grant of any interest in or right over land or of any licence to occupy land in the UK (including Scotland)
- Ìý
•ÌýÌýÌýÌý any personal right to call for or be granted any interest in or right over land or of any licence to occupy land in Scotland
A personal right to call for or be granted any interest in or right over
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