Schedule 10, Part 1, paragraph 10(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph the reference to use solely for a relevant residential purpose is to be read without regard to Note (12) of Group 5 of Schedule 8 (which would otherwise apply as a result of paragraph 33 of this Schedule).
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Source: legislation.gov.uk · retrieved 2026-07-28