Schedule 7A, Part 2, Group 7, item 4
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Item 1 or 2 does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted. Item 1 or 2 does not apply to a supply unless any statutory building control approval needed for the renovation or alteration has been granted.
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Source: legislation.gov.uk · retrieved 2026-07-28