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Schedule A1, paragraph 18

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Paragraph 1(7) above is interpreted in accordance with this paragraph and paragraphs 19 to 22 below. For the purposes of paragraph 1(7) above (and paragraphs 19 to 21 below)— “alteration” includes extension; “single household dwelling” has the meaning given by paragraph 8(2), (4) and (5) above.

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