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Section 2: The grant, assignment or surrender of any interest in or right over land or of

Value Added Tax Act · THIRD SCHEDULE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

2. The grant, assignment or surrender of any interest in or right over land or of any licence to occupy land is a supply of goods.

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