Schedule A1, paragraph 21(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In sub-paragraph (1)(a) above, the reference to the carrying out of works to the fabric of the dwelling does not include the incorporation, or installation as fittings, in the dwelling of any goods that are not building materials (see paragraph 22 below).
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Source: legislation.gov.uk · retrieved 2026-07-28