Part 2 Exempt Supplies
Finance Act 2012 (2012 c 14) | Legislation

Part 2 Exempt Supplies

Land: self storage and facilities to supply hairdressing services

5

(1)     In Part 2 of Schedule 9 to VATA 1994 (exemptions), Group 1 (land) is amended as follows.

(2)     In item 1, after paragraph (k) insert—

“(ka)     the grant of facilities for the self storage of goods;â€.

(3)     In that item, omit “and†at the end of paragraph (m) and after that paragraph insert—

“(ma)     the grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services; andâ€.

(4)     In that item, in paragraph (n), for “(m)†substitute “(ma)â€.

(5)     After Note (15) insert—

“(15A)     In paragraph (ka)—

“facilities for the self storage of goods†means the use of a relevant structure for the storage of goods by the person (or persons) to whom

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Novation—why and how to novate a contract

Novation—why and how to novate a contractThere may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the

LEXISNEXIS

Qualified one-way costs shifting (QOCS)

Qualified one-way costs shifting (QOCS)What is QOCS?Qualified one-way costs shifting (QOCS) was introduced on 1 April 2013 as part of the Jackson costs reforms following the removal of a claimant’s right to recover additional liabilities from the defendant, ie success fees and after the event (ATE)

LEXISNEXIS

Fraud by false representation

Fraud by false representationFraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation (the Theft Act 1968 (TA 1968)). No gain or loss need actually be made, and no deception need operate on the mind of the

LEXISNEXIS

In a business-to-business contract where a contractual long-stop date has passed but the parties wish to

In a business-to-business contract where a contractual long-stop date has passed but the parties wish to continue with the contract, should they document their intention to continue or enter into a new contract?Long-stop dateAs stated in the Drafting Notes to clause: Long-stop date definition, the