Value Added Tax Act 1994 (c. 23)

SCHEDULES

F1 SCHEDULE 7A U.K. CHARGE AT REDUCED RATE

Textual Amendments

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 U.K. THE GROUPS

Group 7 — [F2 RESIDENTIAL RENOVATIONS AND ALTERATIONS] U.K.

Textual Amendments

F2 Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a)

2 U.K. The supply of building materials if—

(a) the materials are supplied by a person who, in the course of the renovation or alteration of [F3 qualifying residential premises] , is supplying qualifying services related to the renovation or alteration, and

(b) those services include the incorporation of the materials in [F4 the premises concerned or their immediate site] .

NOTES:

Textual Amendments

F3 Words in Sch. 7A Pt. 2 Group 7 Item 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(b)

F4 Words in Sch. 7A Pt. 2 Group 7 Item 2(b) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(c)