Schedule A1, paragraph 8(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph, a dwelling “ is designed ” for occupation of a particular kind if it is so designed— as a result of having been originally constructed for occupation of that kind and not having been subsequently adapted for occupation of any other kind, or as a result of adaptation.
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Source: legislation.gov.uk · retrieved 2026-07-28