# Value Added Tax Act 1994, Paragraph 39: Definitions


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
completion of a building
Note (2) to Group 1 of Schedule 9
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

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/39 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.