Definitions in Schedules 8 or 9 that are applied for the purposes of this ScheduleU.K.
[F133.In this Part of this Schedule, references to the expressions listed in the first column are to be read in accordance with the provisions listed in the second column—
Expression | Provision |
---|---|
building designed or adapted for use as a dwelling or a number of dwellings | Note (2) to Group 5 of Schedule 8 |
completion of a building | Note (2) to Group 1 of Schedule 9 |
construction of a building | Notes (16) to (18) to Group 5 of Schedule 8 (but see paragraph 27(6) of this Schedule) |
construction of a building intended for use as a dwelling or a number of dwellings | Note (3) to Group 5 of Schedule 8 |
grant | Note (1) to Group 5 of Schedule 8/ Notes (1) and (1A) to Group 1 of Schedule 9 |
use for a relevant charitable purpose | Notes (6) and (12) to Group 5 of Schedule 8 |
use for a relevant residential purpose | Notes (4), (5) and (12) to Group 5 of Schedule 8 (but see paragraphs 6(9) and 10(4) of this Schedule)] |
Textual Amendments
F1Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)