Point in time view as at 27/11/1996. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 2.
Valid from 11/05/2001
2(1)A “qualifying conversion” means—
(a)a changed number of dwellings conversion (see paragraph 3);
(b)a house in multiple occupation conversion (see paragraph 5); or
(c)a special residential conversion (see paragraph 7).
(2)Sub-paragraph (1) is subject to paragraphs 9 and 10.
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