Schedule 10, Part 1, paragraph 6(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The recipient may give the certificate to the seller only if the recipient— intends to use the building or part of the building as mentioned above, has the relevant conversion intention, or is a relevant intermediary.
← 2 · All articles · 4 →
Source: legislation.gov.uk · retrieved 2026-07-28