SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.

F13

The supply to a F2relevant housing association in the course of conversion of a non-residential building or a non-residential part of a building into—

(a)

a building or part of a building designed as a dwelling or number of dwellings; or

(b)

a building or part of a building intended for use solely for a relevant residential purpose,

of any services related to the conversion other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.