Schedule A1, paragraph 22
VATA 1994
Value Added Tax Act 1994 · United Kingdom
“Building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).
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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.