lexiara

Schedule A1, paragraph 11(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The condition is that— before the conversion the premises being converted contain only a single household dwelling or two or more such dwellings, after the conversion those premises contain only a multiple occupancy dwelling or two or more such dwellings, and the use to which those premises are intended to be put after the conversion is not to any extent use for a qualifying residential purpose (see paragraph 17 below).

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