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Contents

Legislation
Value Added Tax Act 1983 (repealed 1.9.1994)

Crossheading Special cases

  • Section 27 Application to Crown.
  • Section 28 Local authorities.
  • Section 29 Groups of companies.
  • Section 29A Supplies to groups.
  • Section 30 Partnerships.
  • Section 31 Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
  • Section 32 Agents, etc.
  • Section 32A Tax representatives.
  • Section 32B Overseas suppliers accounting through their customers.
  • Section 33 Transfers of going concerns.
  • Section 34 Terminal markets.
  • Section 35 Goods subject to a warehousing regime.
  • Section 35A Buildings and land.
  • Section 36 Capital goods.
  • Section 37 Trading stamp schemes.
  • Section 37A Tour operators.
  • Section 37B Special treatment for persons involved in farming etc.
  • Section 37C Customers to account for tax on supplies of gold etc.
  1. Special cases
  2. Buildings and land.

Section 35A | Buildings and land. F1

From legislation.gov.uk

(1)Schedule 6A to this Act shall have effect with respect to buildings and land.

(2)The Treasury may by order amend Schedule 6A to this Act.

Notes

  1. F1

    S. 35A inserted by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 para. 6(1)

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