Schedule 8, Part II, Group 23, item 3
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Group “relevant supplies” means supplies made — where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027.
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Source: legislation.gov.uk · retrieved 2026-07-28