Schedule 6, Part 2, paragraph 9(1)

This paragraph applies where a supply of services consists in the provision of accommodation falling within paragraph (d) of Item 1 of Group 1 in Schedule 9 and— that provision is made to an individual for a period exceeding 4 weeks; and throughout that period the accommodation is provided for the use of the individual either alone or together with one or more other persons who occupy the accommodation with him otherwise than at their own expense (whether incurred directly or indirectly).

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Source: legislation.gov.uk · retrieved 2026-07-28