SCHEDULES
F2SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
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.
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