# Value Added Tax Act 1994, Paragraph 20: Paragraph 1(7) only applies if planning consent and building control approval obtained

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

(1) Paragraph 1(7) above does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted.
(2) Paragraph 1(7) above does not apply to a supply unless any statutory building control approval needed for the renovation or alteration has been granted.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/A1/paragraph/20 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.