Schedule 10, Part 1, paragraph 18(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
But for those purposes— buildings which are linked internally are not treated as a single building if the internal link is created after the buildings are completed, and buildings which are linked by a covered walkway are not treated as a single building if the walkway starts to be constructed after the buildings are completed.
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Source: legislation.gov.uk · retrieved 2026-07-28