lexiara

Schedule 7A, Part 2, Group 6, item 4(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The conditions are— that the dwelling consists of self-contained living accommodation, that there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling, that the separate use of the dwelling is not prohibited by the terms of any covenant, statutory planning consent or similar provision, and that the separate disposal of the dwelling is not prohibited by any such terms.

· All articles ·

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