SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

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

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

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

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

The F6second condition is that, where the relevant residential purpose F7for which the premises are intended to be used is an institutional purpose, the premises being converted must be intended to form after the conversion the entirety of an institution used for that purpose.

7

In sub-paragraph (6) “institutional purpose” means a purpose within paragraph 6(a) to (c), (f) or (g).