Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 section Schedule 10 paragraphs 2–4
The option to tax
Section Schedule 10 paragraphs 2–4 deal with the effect of exercising the option to tax land, the meaning of "relevant associate" in the context of corporate groups, and the process by which a body corporate can cease to be a relevant associate.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.