V4.110O Land And Buildings—Mooring And Storage Facilities For Boats, Ships And Aircraft

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Commentary

Part V4 Exemption, zero-rating and reduced rates

The effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(k) is that the standard rate of VAT applies to the grant of facilities for housing, or storage of, an aircraft or for mooring, or storage of, a ship, boat or other vessel unless the supply qualifies for the zero rate of VAT

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