VCONST13410 | Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: how the test of ‘ordinarily’ is used

To be building materials goods must be both:

• ‘of a description ordinarily incorporated by builders’

• ordinarily incorporated in a ‘building of that description (or its site)’.

VCONST13420 explains the first test, VCONST13430 explains the second, with VCONST13440 providing examples.