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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 7A Pt 2 para 10

Sch 7A Pt 2 para 10 Conversion not “qualifying” if planning consent and building control approval not obtained

(1) A conversion is not a qualifying conversion if any statutory planning consent needed for the conversion has not been granted. (2) A conversion is not a qualifying conversion if any statutory building control approval needed for the conversion has not been granted.

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