Textual Amendments
F1Sch. 1B inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 15
7(1)If—U.K.
(a)a person disposes of an interest in land on which a building has been suitable for use as a dwelling, and
(b)as a result of qualifying works, the building has, at or before the time of completion of the disposal, ceased to exist or become unsuitable for use as a dwelling,
the building is to be regarded for the purposes of paragraph 5 as unsuitable for use as a dwelling throughout the works period.
(2)For the purposes of this paragraph works are “qualifying” works if—
(a)any planning permission or development consent required for the works, or for any change of use with which they are associated, has been granted (whether before or after completion), and
(b)the works have been carried out in accordance with the permission or consent.
(3)In this paragraph “the works period” means—
(a)the period when the works were in progress, and
(b)such period (if any) ending immediately before the start of the works throughout which the building was, for reasons connected with the works, not used as dwelling.
(4)If at any time when qualifying works are in progress—
(a)the building was undergoing any other work, or put to any other use, in relation to which planning permission or development consent was required but has not (at any time) been granted, or
(b)anything else was being done in contravention of a condition or requirement attached to a planning permission or development consent relating to the building,
the works period does not include that time.
(5)If sub-paragraph (1) would have applied but for the fact that, at the completion of the disposal, the works are not qualifying works, the works are regarded as not affecting the building's suitability for use as a dwelling at any time before the disposal.]