000			01539cad a22002295a 4500
001			L143331
008			080428s2008 xxk f f000 0 eng d
035			_a(Sirsi) u143331
041	0		_aeng
050	0	4	_a336.271 $2 18
110	2		_aHM Revenue and Customs _94702
245	0	0	_aVAT _bland and buildings - new Schedule 10 of the VAT Act 1994 including changes to the option to tax _h[electronic resource]
260			_a[S.l.] _bHMRC _c2008
490		0	_aHM Revenue and Customs Brief _v(24/08)
520			_aHighlights the introduction of a new Schedule 10 to the Value Added Tax Act 1994, which takes effect from 1 June 2008. Schedule 10 deals mainly with the option to tax supplies of land and buildings. Key legislative changes to the new Schedule 10 include: the introduction of certificates to disapply an option to tax for buildings to be converted into dwellings and land supplied to housing associations; the introduction of disapplication of the option to tax for intermediaries supplying buildings to be converted into dwellings etc; a new ability to exclude a new building and land within its curtilage from an option to tax; and repeal of legislation concerning the developer's self supply charge and developmental tenancies and also co-owners of land.
521	2		_aAdvanced
650	2	4	_aVALUE ADDED TAX ACT 1994 SCHED 10
651		4	_aUnited Kingdom _y
690			_aBUILT ENVIRONMENT
856	4	0	_uhttps://www.hmrc.gov.uk/briefs/vat/brief2408.htm _zView the brief free of charge at www.hmrc.gov.uk...
942			_n0
999			_c108120 _d108120