Schedule 8, Part II, Group 5, item 1
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The first grant by a person— of a major interest in, or in any part of, the building, dwelling or its site. constructing a building— designed as a dwelling or number of dwellings; or intended for use solely for a relevant residential or a relevant charitable purpose; or converting a non-residential building or a non-residential part of a building into a building designed as a dwelling or number of dwellings or a building intended for use solely for a relevant residential purpose,
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Source: legislation.gov.uk · retrieved 2026-07-28