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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.110W Land and buildings—introduction to the option to tax
Commentary

V4.110W Land and buildings—introduction to the option to tax


Part V4 Exemption, zero-rating and reduced rates

The legislation relating to opting to tax is in VATA 1994, Sch 10. HMRC guidance is included in Notice 742A.

In the context of land and buildings, an option to tax

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