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

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The first “empty home condition” is that neither— have been lived in during the period of 2 years ending with the commencement of the relevant works. the premises concerned, nor where those premises are a building, or part of a building, which, when it was last lived in, formed part of a relevant residential unit, any of the other buildings that formed part of the unit,

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