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

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of sub-paragraph (1), garage works are “related” to a renovation or alteration if— they are carried out at the same time as the renovation or alteration of the premises concerned, and the garage is intended to be occupied with the premises.

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