lexiara

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

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The first condition is that after the conversion the premises being converted contain a number of single household dwellings that is— different from the number (if any) that the premises contain before the conversion, and greater than, or equal to, one.

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