SCHEDULES

F1SCHEDULE 7AU.K. CHARGE AT REDUCED RATE

Textual Amendments

F1Sch. 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 2U.K. THE GROUPS

Modifications etc. (not altering text)

Group 6 — Residential conversionsU.K.

Meaning of “special residential conversion”U.K.

7(1)A “special residential conversion” is a conversion of premises consisting of—

(a)a building or two or more buildings,

(b)a part of a building or two or more parts of buildings, or

(c)a combination of—

(i)a building or two or more buildings, and

(ii)a part of a building or two or more parts of buildings,

where the conditions specified in this paragraph are satisfied.

[F2(2)The first condition is that—

(a)the use to which the premises being converted were last put before the conversion was not to any extent use for a relevant residential purpose, and

(b)those premises are intended to be used solely for a relevant residential purpose after the conversion.]

(3)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)The [F6second] condition is that, where the relevant residential purpose [F7for which the premises are intended to be used] is an institutional purpose, the premises being converted must be intended to form after the conversion the entirety of an institution used for that purpose.

(7)In sub-paragraph (6) “institutional purpose” means a purpose within paragraph 6(a) to (c), (f) or (g).

Textual Amendments

F2Sch. 7A Pt. 2 Group 6 Note 7(2) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(i)

F3Sch. 7A Pt. 2 Group 6 Note 7(3) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)

F4Sch. 7A Pt. 2 Group 6 Note 7(4) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)

F5Sch. 7A Pt. 2 Group 6 Note 7(5) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)

F6Word in Sch. 7A Pt. 2 Group 6 Note 7(6) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(iii)(a)

F7Words in Sch. 7A Pt. 2 Group 6 Note 7(6) inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(iii)(b)