Schedule A1, paragraph 8(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In paragraphs 10 to 14 below “ multiple occupancy dwelling ” means a dwelling— that is designed for occupation by persons not forming a single household, and in relation to which the conditions set out in sub-paragraph (4) below are satisfied.
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Source: legislation.gov.uk · retrieved 2026-07-28