Value Added Tax Act 1994

Items 1 and 2 only apply if planning consent and building control approval obtainedU.K.

4(1)Item 1 or 2 does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted.

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