Schedule A1, paragraph 9
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A “qualifying conversion” means— a changed number of dwellings conversion (see paragraph 10 below); house in multiple occupation conversion (see paragraph 11 below); or a special residential conversion (see paragraph 12 below). Sub-paragraph (1) above is subject to paragraphs 14 and 15 below.
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Source: legislation.gov.uk · retrieved 2026-07-28