Schedule 10, Part 1, paragraph 1(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Grants are excluded from the effect of paragraph 2 by— paragraph 5 (dwellings designed or adapted, and intended for use, as dwelling etc), paragraph 6 (conversion of buildings for use as dwelling etc), paragraph 7 (charities), paragraph 8 (residential caravans), paragraph 9 (residential houseboats), paragraph 10 (relevant housing associations), and paragraph 11 (grant to individual for construction of dwelling).
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Source: legislation.gov.uk · retrieved 2026-07-28