Schedule A1, paragraph 12(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The first condition is that, before the conversion, the premises being converted contain only— a dwelling or two or more dwellings, or a dwelling, or two or more dwellings, and— an ancillary outbuilding occupied together with the dwelling or one or more of the dwellings, or two or more ancillary outbuildings each occupied together with the dwelling or one or more of the dwellings.
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Source: legislation.gov.uk · retrieved 2026-07-28