Part II The Groups
Value Added Tax Act 1994 (1994 c 23) | Legislation

Part II The Groups

Group 1—Land

Item No

1 The grant of any interest in or right over land or of any licence to occupy land, or, in relation to land in Scotland, any personal right to call for or be granted any such interest or right, other than—

(a)     the grant of the fee simple in—

(i)     a building which has not been completed and which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose;

(ii)     a new building which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose after the grant;

(iii)     a civil engineering work which has not been completed;

(iv)     a new civil engineering work;

(b)     . . .

(c)     the grant of any interest, right or licence consisting of a right to take game or fish unless at the time of the grant the grantor grants to the grantee the fee simple of the land over which the right to take game or fish is exercisable;

(d)     the provision in an hotel, inn, boarding

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