Schedule 7A, Part 2, Group 2, item 2(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 (see paragraph 7(1) of the Notes to that Group).
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Source: legislation.gov.uk · retrieved 2026-07-28