Schedule 10, Part 2, paragraph 36(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where this sub-paragraph applies, sub-paragraph (3) applies as if— the same proportion of the relevant premises (or part) were being used for a relevant residential purpose or a relevant charitable purpose, and the remainder of the relevant premises (or part) were 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