Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023
5.27The Relationship between Section 93 and 95(4)(b) & (8)(c) to (e) and Section 95
The inability of s93 and 95(4)(b) & (8)(c) to (e) to tax a disposal of property after 1 July 2008 has be...
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