SCHEDULES
SCHEDULE 7A CHARGE AT REDUCED RATE
Part 2 THE GROUPS
Group 6 — Residential conversions
Meaning of “qualifying conversion”
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.