VATLP01300 - Introduction: what UK law does this guidance cover?

• VAT Act 1994, Schedule 9, Group 1, which describes the supplies of land that are exempt from VAT and exclusions from the exemption.
• VAT Act 1994, Schedule 8, Group 9, which describes the supplies in relation to caravans and houseboats that are zero rated.
• VAT Act 1994, Schedule 10 Part 1, which specifies how the option to tax works.