{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-18",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-18.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/A1/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": "Interpretation of paragraph 1(7): introductory",
  "text": "(1) Paragraph 1(7) above is interpreted in accordance with this paragraph and paragraphs 19 to 22 below.\n(2) For the purposes of paragraph 1(7) above (and paragraphs 19 to 21 below)—\n“alteration” includes extension;\n“single household dwelling” has the meaning given by paragraph 8(2), (4) and (5) above.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/A1/paragraph/18",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}