Schedule A1, paragraph 1(6)

The supplies falling within this paragraph also include— the supply, in the course of a qualifying conversion, of qualifying services related to the conversion; the supply of building materials if— the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and those services include the incorporation of the materials in the building concerned or its immediate site.

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