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Schedule 7A, Part 2, Group 2, item 2(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this Group “residential accommodation” means— a building, or part of a building, that consists of a dwelling or a number of dwellings; a building, or part of a building, used for a relevant residential purpose; a caravan used as a place of permanent habitation; or a houseboat.

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