VATLP23900 - Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: contents

1. VATLP23910

   Introduction
2. VATLP23920

   What is 'wholly' or 'substantially wholly'?
3. VATLP23930

   What if the property is not used?
4. VATLP23940

   What about occupation by doctors, schools, universities and other types of businesses who make predominantly exempt supplies?
5. VATLP23950

   What about occupation by government departments and local authorities?