(1)Schedule 10 shall have effect with respect to buildings and land.
(2)The Treasury may by order amend Schedule 10.
Definitions used in section 51 1
- building
(7) Sub-paragraphs (4) to (7) of paragraph 18 (meaning of “building”) apply for the purposes of this paragraph.
Defined in Sch.10 para.15A(7) · see it in the full Act(5) Sub-paragraphs (4) to (6) of paragraph 18 (meaning of “building”) apply for the purposes of this paragraph as they apply for the purposes of that paragraph.
Defined in Sch.10 para.27(5) · see it in the full Act
Cases considering section 51 4
Newnham College In the University of Cambridge v HM Revenue & Customs
The provision is read with Schedule 10 to give effect to the option for taxation of otherwise exempt land supplies. (see para [23])
Royal & Sun Alliance Insurance Group plc v Customs and Excise Comrs
Applies section 51 as enabling an irrevocable election to waive the exemption for lettings. The later election made subsequent lettings taxable but did not revive input tax already used during earlier rental periods (see opening discussion; Aldous LJ judgment).
Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland)
The section gives effect to Schedule 10, which determines whether VAT is chargeable on the relevant land transaction. (see para [4])
What each judgment says about section 51 is in the case-law panel in the full Act.