A person is entitled to have refunded to him the amount of VAT chargeable on the supply1, acquisition or importation of any goods used by him for the purposes2 of:
(1) the construction of a building designed as a dwelling or number of dwellings3;
(2) the construction of a building for use solely for a relevant residential purpose4 or relevant charitable purpose5; and
(3) a residential conversion6,
provided his carrying out of those works is lawful and is otherwise than in the course or furtherance of any business
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