Value Added Tax Act 1994

Yn ddilys o 11/05/2001

Interpretation of paragraph 1(6): meaning of “qualifying conversion”U.K.

F19(1)A “qualifying conversion” means—

(a)a changed number of dwellings conversion (see paragraph 10 below);

(b)house in multiple occupation conversion (see paragraph 11 below); or

(c)a special residential conversion (see paragraph 12 below).

(2)Sub-paragraph (1) above is subject to paragraphs 14 and 15 below.

Textual Amendments

F1Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)