The effect of VATA 1994, Sch 10, para 10 is that an option to tax has no effect in relation to a supply of land to a relevant housing association if the association certifies, by providing the supplier with a completed, signed and dated form VAT1614G, that the land is to be used, after any necessary demolition work, for the construction of a building or buildings intended for use as a dwelling or number of dwellings (see V4.232BA), or solely for a relevant residential
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