Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023
5.16Use of a Property After the Surrender of a Transitional Interest
VATCA
s95(11) &
s95(5)/(6)
If the landlord’s interest ceases to be a transitional interest after the surrender of the legac...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.