Schedule 9ZA, Part 4, paragraph 18A(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subsections (1B) and (1D) of section 35 (refund of VAT to persons constructing certain buildings) apply for the purposes of this paragraph as they apply for the purposes of that section.
← 3 · All articles · 5 →
Source: legislation.gov.uk · retrieved 2026-07-28