SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.

F1 Item No.

1

The first grant by a person—

(a)

constructing a building—

(i)

designed as a dwelling or number of dwellings; or

(ii)

intended for use solely for a relevant residential or a relevant charitable purpose; or

(b)

converting a non-residential building or a non-residential part of a building into a building designed as a dwelling or number of dwellings or a building intended for use solely for a relevant residential purpose,

of a major interest in, or in any part of, the building, dwelling or its site.