Schedule 7A, Part 2, Group 7, item 3A(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this paragraph “garage works” means— the construction of a garage, the conversion of a building, or of a part of a building, that results in a garage, or the renovation or alteration of a garage.
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Source: legislation.gov.uk · retrieved 2026-07-28