Schedule A1, paragraph 19(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this paragraph “the relevant works” means— where the supply is of the description set out in paragraph 1(7)(a) above, the works that constitute the services supplied; where the supply is of the description set out in paragraph 1(7)(b) above, the works by which the materials concerned are incorporated in the dwelling concerned or its immediate site.
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Source: legislation.gov.uk · retrieved 2026-07-28