Schedule 10, Part 1, paragraph 6(8)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph a building or part of a building is not to be regarded as intended for use as a dwelling or number of dwellings at any time if there is intended to be a period before that time during which it will not be so used (but disregarding use for incidental or other minor purposes).
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Source: legislation.gov.uk · retrieved 2026-07-28