Related Commentary  Related CasesRelated HMRC Manuals

35(1)  Where–

(a)a person carries out works to which this section applies,

(b)his carrying out of the works is lawful and otherwise than in the course or furtherance of any business, and

(c)VAT is chargeable on the supply, acquisition or importation of any goods used by him for the purposes of the works,

the Commissioners shall, on a claim made in that behalf, refund to that person the amount of VAT so chargeable.

35(1A)  The works to which this section applies are–

(a)the construction of a building designed as a dwelling or number of dwellings;

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