# Value Added Tax Act 1994, Paragraph 3

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

The supply to a relevant housing association in the course of conversion of a non-residential building or a non-residential part of a building into—
(a) a building or part of a building designed as a dwelling or number of dwellings; or
(b) a building or part of a building intended for use solely for a relevant residential purpose,
of any services related to the conversion other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.