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Value Added Tax Act 1994

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

Sch 7A Pt 2 para 2 Meaning of “qualifying conversion”

(1) A “ qualifying conversion ” means— (a) a changed number of dwellings conversion (see paragraph 3); (b) a house in multiple occupation conversion (see paragraph 5); or (c) a special residential conversion (see paragraph 7). (2) Sub-paragraph (1) is subject to paragraphs 9 and 10.

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