Schedule 7A, Part 2, Group 7, item 4A(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where a number of buildings on the same site are— then each of those buildings, to the extent that it would not be so regarded otherwise, shall be treated as intended for use solely for a relevant residential purpose. renovated or altered at the same time, and intended to be used together as a unit solely for a relevant residential purpose,
← 1 · All articles · 5 →
Source: legislation.gov.uk · retrieved 2026-07-28