http://www.legislation.gov.uk/id/ukpga/1994/23

SCHEDULES

SCHEDULE 7A CHARGE AT REDUCED RATE

Part 2 THE GROUPS

Group 6 — Residential conversions

Conversion not “qualifying” if planning consent and building control approval not obtained

10

(1)

A conversion is not a qualifying conversion if any statutory planning consent needed for the conversion has not been granted.

(2)

A conversion is not a qualifying conversion if any statutory building control approval needed for the conversion has not been granted.