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Schedule 10, Part 1, paragraph 10(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An option to tax has no effect in relation to any grant made to a relevant housing association in relation to any land if the association certifies that the land is to be used (after any necessary demolition work) for the construction of a building or buildings intended for use— as a dwelling or number of dwellings, or solely for a relevant residential purpose.

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Source: legislation.gov.uk · retrieved 2026-07-28