Schedule 7A, Part 2, Group 7, item 2(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A building forms part of a relevant residential unit at any time when— it is one of a number of buildings on the same site, and the buildings are used together as a unit for a relevant residential purpose.
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Source: legislation.gov.uk · retrieved 2026-07-28