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.
[F1(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)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)The [F5second] condition is that, where the relevant residential purpose [F6for 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
F1Sch. 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)
F2Sch. 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)
F3Sch. 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)
F4Sch. 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)
F5Word 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)
F6Words 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)