SCHEDULES
SCHEDULE 5 Zero-Rating
F1C1Group 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)
1
The grant by a person constructing a building—
a
designed as a dwelling or number of dwellings; or
b
intended for use solely for a relevant residential purpose or a relevant charitable purpose,
of a major interest in, or in any part of, the building or its site.
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))