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Section 35(1D)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this section works constitute a residential conversion to the extent that they consist in the conversion of a non-residential building, or a non-residential part of a building, into— a building designed as a dwelling or a number of dwellings; a building intended for use solely for a relevant residential purpose; or anything which would fall within paragraph (a) or (b) above if different parts of a building were treated as separate buildings.

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