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Schedule A1, paragraph 12(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A “special residential conversion” is a conversion of premises consisting of— a building or two or more buildings, a part of a building or two or more parts of buildings, or a combination of— where the conditions specified in this paragraph are satisfied. a building or two or more buildings, and a part of a building or two or more parts of buildings,

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