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Schedule A1, paragraph 20

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Paragraph 1(7) above does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted. Paragraph 1(7) above does not apply to a supply unless any statutory building control approval needed for the renovation or alteration has been granted.

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