Value Added Tax Act 1994 (c. 23)

SCHEDULES

F1 SCHEDULE 7A U.K. CHARGE AT REDUCED RATE

Textual Amendments

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

Part 2 U.K. THE GROUPS

Group 6 — Residential conversions U.K.

Meaning of “qualifying conversion” U.K.

2 (1) A “qualifying conversion” means—

(a) a changed number of dwellings conversion (see paragraph 3);

(b) a house in multiple occupation conversion (see paragraph 5); or

(c) a special residential conversion (see paragraph 7).

(2) Sub-paragraph (1) is subject to paragraphs 9 and 10.