Schedule 7A, Part 2, Group 6, item 7(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The second condition is that, where the relevant residential purpose for which the premises are intended to be used is an institutional purpose, the premises being converted must be intended to form after the conversion the entirety of an institution used for that purpose.
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Source: legislation.gov.uk · retrieved 2026-07-28