lexiara

Schedule 7A, Part 2, Group 6, item 2

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The supply of building materials if— the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and those services include the incorporation of the materials in the building concerned or its immediate site. NOTES:

· All articles ·

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