§ "(4A) Notwithstanding paragraph 9(1) below, sub-paragraph
§ (4) above does not apply to—
- (a) any interest in land,
- (b) any building or part of a building,
- (c) any civil engineering work or part of such a work, or
- (d) any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise).".
§ (2) This Resolution shall have effect on and after 9th April 2003.739
§ (3) This Resolution shall not apply in relation to any asset in respect of which the person in question or any of his predecessors became entitled before that date to a credit or repayment as mentioned in paragraph 5(5)(a) or 5(5)(b) of Schedule 4 to the Value Added Tax Act 1994.
§ (4) In paragraph (3) above—
- (a) "the person in question" means the person carrying on the business referred to in sub-paragraph (4) of paragraph 5 of that Schedule;
- (b) "predecessor" has the same meaning as in that paragraph;
- (c) the reference to an "asset" is to anything falling within any of paragraphs (a) to (d) of the sub-paragraph (4A) inserted into that paragraph by paragraph (1) above.