lexiara

Schedule A1, paragraph 13(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Those requirements are that the certificate— is in such form as may be specified in a notice published by the Commissioners, and states that the conversion is a special residential conversion.

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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.