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Schedule 6, Part 2, paragraph 9(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where this paragraph applies— the value of so much of the supply as is in excess of 4 weeks shall be taken to be reduced to such part thereof as is attributable to facilities other than the right to occupy the accommodation; and that part shall be taken to be not less than 20 per cent.

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