SCHEDULES

F2SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F2

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

Part 2 THE GROUPS

Group 7 — Renovation and alteration of dwellings

3AF1Items 1 and 2 apply to related garage works

 

1

For the purposes of this Group a renovation or alteration of any premises includes any garage works related to the renovation or alteration.

2

In this paragraph “garage works” means—

a

the construction of a garage,

b

the conversion of a building, or of a part of a building, that results in a garage, or

c

the renovation or alteration of a garage.

3

For the purposes of sub-paragraph (1), garage works are “related” to a renovation or alteration if—

a

they are carried out at the same time as the renovation or alteration of the premises concerned, and

b

the garage is intended to be occupied with the premises.