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Section 35(1B)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this section goods shall be treated as used for the purposes of works to which this section applies by the person carrying out the works in so far only as they are building materials which, in the course of the works, are incorporated in the building in question or its site.

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