VCONST14110 - Dwellings - an explanation of terms: what 鈥榙esigned as a dwelling or number of dwellings鈥� means: the definition
Note: In order for the construction services and/or the first grant of a major interest to qualify for zero-rating, the finished building must be 鈥榙esigned as a dwelling or a number of dwellings鈥�.
This term is defined in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 2.