# Value Added Tax Act 1994, Paragraph 2


The supply of building materials if—
(a) the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and
(b) those services include the incorporation of the materials in the building concerned or its immediate site.
NOTES:

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/6/paragraph/2n7 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-2n7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.