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Schedule A1, paragraph 11(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A “house in multiple occupation conversion” is— a conversion of premises consisting of a building where the condition specified in sub-paragraph (2) below is satisfied, or a conversion of premises consisting of a part of a building where that condition is satisfied.

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