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)