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

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The first condition is that— the use to which the premises being converted were last put before the conversion was not to any extent use for a relevant residential purpose, and those premises are intended to be used solely for a relevant residential purpose after the conversion.

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