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Legislation
Finance Act 1997

Crossheading Buildings and land

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

Section 37 | Supplies to non-taxable persons etc.

From legislation.gov.uk

(1)Paragraphs 2(3A) and 3(8A) of Schedule 10 to the Value Added Tax Act 1994 (which relate to grants of land made to connected persons where they are not fully taxable) shall not have effect in relation to any supply made after 26th November 1996.

(2)RepealedF1

(3)RepealedF1

(4)RepealedF1

(5)RepealedF1

(6)RepealedF1

Notes

  1. F1

    S. 37(2)-(6) 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. 9 (with Sch. 2)

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