SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

Sch. 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

Part 2 THE GROUPS

Group 6 — Residential conversions

2Meaning of “qualifying conversion”

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.