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Schedule A1, paragraph 14(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of sub-paragraph (1) above, garage works are “related” to a conversion if— they are carried out at the same time as the conversion, and the resulting garage is intended to be occupied with— where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted, where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or where the conversion concerned is a special residential conversion, the institution or other accommodation resulting from the conversion.

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