SCHEDULES
SCHEDULE 5 Zero-Rating
F2C1Group 8—Construction of Dwellings, etc. Item No.
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 5 Group 8 modified by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 para. 12(3)(a)
2
The supply in the course of the construction of—
a
a building designed as a dwelling or number of dwellings or intended for use solely for a relevant residential purpose or a relevant charitable purpose; or
b
any civil engineering work necessary for the development of a permanent park for residential caravans,
of any services other than the services of an architect, surveyor or any person acting as consultant or in a supervisory capacity.
Sch. 5 Group 8 substituted by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 paras. 1, 12, 13 (with Sch. 3 paras. 13(2)(4))