VATLP05000 - Exemption: contents
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VATLP05100General
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VATLP05200European basis for treating certain supplies of land as exempt
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VATLP05300Relevance of European legislation to interpretation of Group 1, Schedule 9
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VATLP05400What constitutes land?
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VATLP05500What is the status of a personal right in Scotland?
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VATLP05600Licences to occupy land: contents
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VATLP05700European concept of 'leasing or letting of immovable property': contents
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VATLP05800Examples of supplies which are leasing or letting of immovable property
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VATLP05900Examples of supplies which are not leasing or letting of immovable property