Value Added Tax Act 1994

Meaning of “qualifying conversion”U.K.

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.