# Value Added Tax Act 1994, Paragraph 2

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

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

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/7/paragraph/2n9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-2n9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.