Finance Act 1984

PART II Construction of buildings etc.

2 Group 8 (construction of buildings etc.) shall be amended in accordance with this Part of this Schedule.

3 In item 2 (supply of services in the course of certain operations relating to buildings and civil engineering works), for paragraphs (a) and (b) there shall be substituted the words " in the course of the construction or demolition of ".

4 In item 3 (supply, by a person supplying services within item 2 and in connection with those services, of certain materials etc. and services relating to them) after the words " item 2 " there shall be inserted the words " of this Group or of Group 8A below ".

5 After Note (1) there shall be inserted the following Note:—

“(1A) Any reference in item 2 or the following Notes to the construction of any building or the construction of any civil engineering work does not include a reference to the conversion, reconstruction, alteration or enlargement of any existing building or civil engineering work, and the reference in item 1 to a person constructing a building shall be construed accordingly.”

6 (1) In Note (2) (matters excluded from item 2), for paragraph (a) (which excluded repair or maintenance and is rendered unnecessary by the removal from item 2 of the reference to alteration) there shall be substituted the following paragraph:—

“(a) the supply of any services in the course of the construction of any building ("the secondary building") within the grounds or garden of another building ("the main building ") which is used or to be used wholly or mainly as a private residence except—

(i) where the secondary building is itself to be so used; or

(ii) where the secondary building is a garage which is to be used and occupied together with another building which is being constructed at the same time as the secondary building and which is either the main building or another secondary building which is to be used wholly or mainly as a private residence.”

(2) In that Note—

(a) in paragraph (b), the words " or alteration ", and

(b) paragraph (c) (supply of services otherwise than in the course or furtherance of a business),

shall be omitted.

7 After Note (2) there shall be inserted the following Note:—

“(2A) In item 3, the goods referred to in paragraph (a) do not include—

(a) finished or prefabricated furniture, other than furniture designed to be fitted in kitchens; or

(b) materials for the construction of fitted furniture, other than kitchen furniture; or

(c) domestic electrical or gas appliances, other than those designed to provide space heating or water heating or both.”