motion_title: Budget Resolutions and Economic Situation: 19. Value Added Tax (Special Accounting Scheme)
motion_text: Motion made, and Question put,
  That provision may be made for and in connection with the taxation of transactions involving the acquisition of—
  (a) an estate, interest right or power in or over land in the United Kingdom, or
  (b) the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.