SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1C2Part 2 THE GROUPS
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)
Group 6 — Residential conversions
7Meaning of “special residential conversion”
1
A “special residential conversion” is a conversion of premises consisting of—
a
a building or two or more buildings,
b
a part of a building or two or more parts of buildings, or
c
a combination of—
i
a building or two or more buildings, and
ii
a part of a building or two or more parts of buildings,
where the conditions specified in this paragraph are satisfied.
F22
The first condition is that—
a
the use to which the premises being converted were last put before the conversion was not to any extent use for a relevant residential purpose, and
b
those premises are intended to be used solely for a relevant residential purpose after the conversion.
3
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4
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5
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6
7
In sub-paragraph (6) “institutional purpose” means a purpose within paragraph 6(a) to (c), (f) or (g).
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1