PUB00381: Do certain supplies wholly or partly consist of land for the compulsory zero-rating (CZR) rules?
This draft question we've been asked (QWBA) considers whether the following supplies wholly or partly consist of land for the compulsory zero-rating rules:
- the sale of transferable development rights;
- the sale of standing timber;
- the sale of a purchaser’s interest in a sale and purchase agreement for land; and
- the grant of a licence to use land.
Comment deadline: 3 November 2020
PUB00381 - PDF format (8 pages | 228 KB)