Value Added Tax Act 1983 (repealed 1.9.1994) (c. 55)

SCHEDULES

SCHEDULE 5 U.K. Zero-Rating

[F1 Group 8—Construction of Dwellings, etc. U.K. Item No.]

Textual Amendments

F1 Sch. 5 Group 8 substituted by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 paras. 1, 12, 13 (with Sch. 3 paras. 13(2)(4))

Modifications etc. (not altering text)

C1 Sch. 5 Group 8 modified by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 para. 12(3)(a)

1 The grant by a person constructing a building—

(a) designed as a dwelling or number of dwellings; or

(b) intended for use solely for a relevant residential purpose or a relevant charitable purpose,

of a major interest in, or in any part of, the building or its site.