SCHEDULES
F1SCHEDULE 10 BUILDINGS AND LAND
PART 1THE OPTION TO TAX LAND
Supplementary provisions
33Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
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) |
Sch. 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)