VATLP22500 - Option to tax: permission options
If a person has made, or intends to make, exempt supplies of the relevant land or buildings within the 10 years prior to the date they wish their option to take effect, they will need HMRC바카라 사이트™s written permission in order to opt to tax unless one of the 바카라 사이트˜automatic permission conditions바카라 사이트™ is met.
The 바카라 사이트˜automatic permission conditions바카라 사이트™ and general guidance on permission options can be found in .