Finance Act 1997 (c. 16)

Part III U.K. Value Added Tax

Buildings and land U.K.

F1 36 Buildings intended to be used as dwellings. U.K.

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Textual Amendments

F1 S. 36 omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 8 (with Sch. 2)