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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch A1 para 9

Sch A1 para 9 Interpretation of paragraph 1(6): meaning of “qualifying conversion”

(1) A “ qualifying conversion ” means— (a) a changed number of dwellings conversion (see paragraph 10 below); (b) house in multiple occupation conversion (see paragraph 11 below); or (c) a special residential conversion (see paragraph 12 below). (2) Sub-paragraph (1) above is subject to paragraphs 14 and 15 below.

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