VATLP23400 - Option to tax - anti-avoidance test: what changes have been made to the anti-avoidance measures?: contents

Note: VATLP26000 of this guidance contains a summary of legislative changes relating to the option to tax (including the anti-avoidance provision) since 1989.

1. VATLP23410

   Extension to the measure from 10 March 1999
2. VATLP23420

   Changes effective from 18th March 2004
3. VATLP23430

   The '10 per cent Occupation Rule' effective from 1 April 2010