SCHEDULES

F2SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F2

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 7 — F1RESIDENTIAL RENOVATIONS AND ALTERATIONS

Annotations:
Amendments (Textual)
F1

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)

4Items 1 and 2 only apply if planning consent and building control approval obtained

1

Item 1 or 2 does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted.

2

Item 1 or 2 does not apply to a supply unless any statutory building control approval needed for the renovation or alteration has been granted.