Schedule 7A, Part 2, Group 7, item 2(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose.
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Source: legislation.gov.uk · retrieved 2026-07-28