Item No. U.K.
[F11The 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.]
Textual Amendments
F1Sch. 8 Pt. II Group 5 substituted (1.3.1995) by S.I. 1995/280, arts. 1, 2