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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch A1 para 18

Sch A1 para 18 Interpretation of paragraph 1(7): introductory

(1) Paragraph 1(7) above is interpreted in accordance with this paragraph and paragraphs 19 to 22 below. (2) For the purposes of paragraph 1(7) above (and paragraphs 19 to 21 below)— “ alteration ” includes extension; “ single household dwelling ” has the meaning given by paragraph 8(2), (4) and (5) above.

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