Schedule 10, Part 1, paragraph 27(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph the reference to the construction of a building is to be read without regard to Note (17) or (18)(b) of Group 5 of Schedule 8 (which would otherwise apply as a result of paragraph 33 of this Schedule).
← 5 · All articles · 7 →
Source: legislation.gov.uk · retrieved 2026-07-28