Schedule 10, Part 2, paragraph 36(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Paragraph 37 applies on each occasion during the relevant period when— there is an increase in the proportion of the relevant premises falling within sub-paragraph (2) or (3), and as a result, the proportion of the relevant premises so falling (“R2”) exceeds the maximum proportion of those premises so falling at any earlier time in the relevant period (“R1”).
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Source: legislation.gov.uk · retrieved 2026-07-28