Schedule 10, Part 1, paragraph 6(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this paragraph— “the relevant conversion intention”, in relation to a person, means an intention of the person to convert the building or part of the building with a view to its being used as mentioned above, and “the relevant interest”, in relation to any interest in the building or part of the building to which the grant gives rise, means the whole of that interest.
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Source: legislation.gov.uk · retrieved 2026-07-28