SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
Part 2 THE GROUPS
Group 6 — Residential conversions
3Meaning of “changed number of dwellings conversion”
1
A “changed number of dwellings conversion” is—
a
a conversion of premises consisting of a building where the conditions specified in this paragraph are satisfied, or
b
a conversion of premises consisting of a part of a building where those conditions are satisfied.
2
The first condition is that after the conversion the premises being converted contain a number of single household dwellings that is—
a
different from the number (if any) that the premises contain before the conversion, and
b
greater than, or equal to, one.
3
The second condition is that there is no part of the premises being converted that is a part that after the conversion contains the same number of single household dwellings (whether zero, one or two or more) as before the conversion.
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