# Value Added Tax Act 1994, Paragraph 33: Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule


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—
Expression
Provision
building designed or adapted for use as a dwelling or a number of dwellings
Note (2) to Group 5 of Schedule 8
completion of a building
Note (2) to Group 1 of Schedule 9
construction of a building
Notes (16) to (18) to Group 5 of Schedule 8 (but see paragraph 27(6) of this Schedule)
construction of a building intended for use as a dwelling or a number of dwellings
Note (3) to Group 5 of Schedule 8
grant
Note (1) to Group 5 of Schedule 8/ Notes (1) and (1A) to Group 1 of Schedule 9
use for a relevant charitable purpose
Notes (6) and (12) to Group 5 of Schedule 8
use for a relevant residential purpose
Notes (4), (5) and (12) to Group 5 of Schedule 8 (but see paragraphs 6(9) and 10(4) of this Schedule)

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/33 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.