lexiara

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.

· All articles ·

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