Value Added Tax Act 1994

Yn ddilys o 11/05/2001

Paragraph 1(7) only applies if planning consent and building control approval obtainedU.K.

F120(1)Paragraph 1(7) above does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted.

(2)Paragraph 1(7) above does not apply to a supply unless any statutory building control approval needed for the renovation or alteration has been granted.

Textual Amendments

F1Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)