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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.120E Option to tax—will any part of the property be sold to an individual so that the individual can arrange for a dwelling to be constructed on it for the personal use of the individual and/or the family of the individual?
Commentary

V4.120E Option to tax—will any part of the property be sold to an individual so that the individual can arrange for a dwelling to be constructed on it for the personal use of the individual and/or the family of the individual?


Part V4 Exemption, zero-rating and reduced rates

The effect of VATA 1994, Sch 10, para 11 is that an option to tax has no effect in relation to a supply

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