VATLP05610 - Exemption: licences to occupy land: why 바카라 사이트˜licences to occupy바카라 사이트™ are included in the UK land exemption
The European concept of a 바카라 사이트˜leasing or letting of immovable property바카라 사이트™ is wider than the UK land law concept of leases and lets.
To ensure that all 바카라 사이트˜leasing or letting of immovable property바카라 사이트™ potentially falls within the scope of the UK land exemption, the UK exempts 바카라 사이트˜licences to occupy바카라 사이트™ in addition to formal interests in land.