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

Modifications etc. (not altering text)

C1 Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3

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)

Items 1 and 2 only apply if planning consent and building control approval obtained U.K.

4 (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.