Textual Amendments
F1Sch. 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
Textual Amendments
F2Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a)
[F33A
(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.]
Textual Amendments
F3Sch 7A Pt. 2 Group 7 Note 3A inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(f)