Schedule 7A, Part 2, Group 7, item 5(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In sub-paragraph (1)(a), the reference to the carrying out of works to the fabric of the premises does not include the incorporation, or installation as fittings, in the premises of any goods that are not building materials.
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Source: legislation.gov.uk · retrieved 2026-07-28