# Value Added Tax Act 1994, Paragraph 12: Meaning of “building materials”


In this Group “building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/paragraph/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.