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Legislation

Finance Act 1997

Crossheading Buildings and land

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Section 35 References to grants.
Section 36 Buildings intended to be used as dwellings.
Section 37 Supplies to non-taxable persons etc.

Buildings and land
Buildings intended to be used as dwellings.

Section 36 | Buildings intended to be used as dwellings.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 36 omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 8 (with Sch. 2)