Section 48:
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.
48. The sale or transfer of an immovable property, a building or part of a building, apartment, flat or tenement—
(a) for residential purposes;
(b) for any other purpose except land with any building, building or part
of a building, apartment, flat or tenement together with any interest
in or right over land, sold or transferred by a VAT registered property
developer to a VAT registered person.