# Value Added Tax Act 1994, Paragraph 35: Introductory

Extent: E+W+S+N.I.

(1) This Part of this Schedule applies where one or more relevant zero-rated supplies relating to a building (or part of a building) have been made to a person (“P”).
(2) In this Part of this Schedule—
“relevant zero-rated supply” means a grant or other supply which relates to a building (or part of a building) intended for use solely for—
(a)a relevant residential purpose, or
(b)a relevant charitable purpose,
and which, as a result of Group 5 of Schedule 8, is zero-rated (in whole or in part);
“relevant premises” means the building (or part of a building) in relation to which a relevant zero-rated supply has been made to P;
“relevant period”, in relation to relevant premises, means 10 years beginning with the day on which the relevant premises are completed.
(3) Where P is a person treated as a member of a group under sections 43A to 43D, any reference in this Part of this Schedule to P includes a reference to any member of that group.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/35 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.