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Schedule 9ZA, Part 4, paragraph 18A(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The works to which this paragraph applies are— the construction of a building in Northern Ireland designed as a dwelling or a number of dwellings; the construction of a building in Northern Ireland for use solely for a relevant residential purpose or relevant charitable purpose; a residential conversion of a building, or a part of a building, in Northern Ireland.

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Source: legislation.gov.uk · retrieved 2026-07-28