{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-33",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-33.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/10/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": "Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule",
  "text": "In this Part of this Schedule, references to the expressions listed in the first column are to be read in accordance with the provisions listed in the second column—\nExpression\nProvision\nbuilding designed or adapted for use as a dwelling or a number of dwellings\nNote (2) to Group 5 of Schedule 8\ncompletion of a building\nNote (2) to Group 1 of Schedule 9\nconstruction of a building\nNotes (16) to (18) to Group 5 of Schedule 8 (but see paragraph 27(6) of this Schedule)\nconstruction of a building intended for use as a dwelling or a number of dwellings\nNote (3) to Group 5 of Schedule 8\ngrant\nNote (1) to Group 5 of Schedule 8/ Notes (1) and (1A) to Group 1 of Schedule 9\nuse for a relevant charitable purpose\nNotes (6) and (12) to Group 5 of Schedule 8\nuse for a relevant residential purpose\nNotes (4), (5) and (12) to Group 5 of Schedule 8 (but see paragraphs 6(9) and 10(4) of this Schedule)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/33",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}