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Schedule 7A, Part 2, Group 6, item 3(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A “changed number of dwellings conversion” is— a conversion of premises consisting of a building where the conditions specified in this paragraph are satisfied, or a conversion of premises consisting of a part of a building where those conditions are satisfied.

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