VATA 1994, Sch 10, para 32 refers to supplies in relation to a building where part is designed or intended for residential or charitable use and part is designed or intended for other uses. It has a cross-reference to VATA 1994, Sch 8, Pt II, Group 5, Note 10. The effect of the legislation is that option to tax is excluded from having effect in relation to any part(s) of a mixed use building that is designed or intended for residential or charitable use.
When living accommodation is included in
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 21 Mar 2025 09:45