# Value Added Tax Act 1994, Paragraph 3: Meaning of “relevant supplies”


For the purposes of this Group “relevant supplies” means supplies made —
(a) where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and
(b) where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/23/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-23/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.