1. Commentary
  2. Value-Added Tax and VAT on Property

Value-Added Tax and VAT on Property, Finance Act 2016

22.7Gas, Electricity, Heat or Cooling Energy VATCA s31(1)(b)(i),(ii) and s31(2) Sections 31(1)(b)(i) and (ii) and s31(2) were introduced as a consequence of an EU Directive aimed at regularising t...
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Other Editions

  • Value-Added Tax and VAT on Property, Finance Act 2016
  • Value-Added Tax and VAT on Property, Finance (No. 2) Act 2013
  • Value-Added Tax and VAT on Property, Finance Act 2012