# Value Added Tax Act 1994, Paragraph 15: Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained

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

(1) A conversion is not a qualifying conversion if any statutory planning consent needed for the conversion has not been granted.
(2) A conversion is not a qualifying conversion if any statutory building control approval needed for the conversion has not been granted.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/A1/paragraph/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.