lexiara

Schedule A1, paragraph 12(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The second condition is that where before the conversion the premises being converted contain a multiple occupancy dwelling or two or more such dwellings, the use to which that dwelling, or any of those dwellings, was last put before the conversion was 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