# Value Added Tax Act 1994, Paragraph 22: Interpretation of paragraph 1(6) and (7): meaning of “building materials”

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

“Building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/A1/paragraph/22 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.