Schedule A1, paragraph 18(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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