Schedule 7A, Part 2, Group 6, item 4(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Group “multiple occupancy dwelling” means a dwelling— that is designed for occupation by persons not forming a single household, . . . in relation to which the conditions set out in sub-paragraph (3) are satisfied. that is not to any extent used for a relevant residential purpose, and
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Source: legislation.gov.uk · retrieved 2026-07-28