Schedule A1, paragraph 16(3)

In this paragraph— references to the carrying out of works to the fabric of a building do not include the incorporation, or installation as fittings, in the building of any goods that are not building materials (see paragraph 22 below); references to the carrying out of works to the fabric of a part of a building do not include the incorporation, or installation as fittings, in the part of any goods that are not building materials.

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