Schedule 10, Part 2, paragraph 36(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The relevant premises fall (or a part of the relevant premises falls) within this sub-paragraph if— those premises do not (or that part does not) fall within sub-paragraph (2), and those premises are (or that part is) being used for a purpose that is neither a relevant residential purpose nor a relevant charitable purpose.
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Source: legislation.gov.uk · retrieved 2026-07-28