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Schedule 10, Part 1, paragraph 15A(6A)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Sub-paragraph (5) of paragraph 15 (determination of whether occupation “wholly, or substantially wholly” for eligible purposes to be by reference to criteria in public notice) applies for the purposes of this paragraph.

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