# The Charities (Qualified Surveyors' Reports) Regulations 1992, Paragraph 7


(1) Where the surveyor feels able to give such advice and where such advice is relevant, advice as to the chargeability or otherwise of value added tax on the proposed disposition and the effect of such advice on the valuations given under paragraph 8 below.
(2) Where either the surveyor does not feel able to give such advice or such advice is not in his opinion relevant, a statement to that effect.

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Source: https://www.legislation.gov.uk/uksi/1992/2980/schedule/paragraph/7 (the official version)
Page: https://openlegislation.uk/charities-qualified-surveyors-reports-regulations-1992/schedule/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.