xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

[F1SCHEDULE A1U.K. Charge at Reduced Rate]

Textual Amendments

F1Sch. A1 inserted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, s. 21(3)

InterpretationU.K.

Interpretation of paragraph 1(6): meaning of “special residential conversion”U.K.

F212(1)A “special residential conversion” is a conversion of premises consisting of—

(a)a building or two or more buildings,

(b)a part of a building or two or more parts of buildings, or

(c)a combination of—

(i)a building or two or more buildings, and

(ii)a part of a building or two or more parts of buildings,

where the conditions specified in this paragraph are satisfied.

(2)The first condition is that, before the conversion, the premises being converted contain only—

(a)a dwelling or two or more dwellings, or

(b)a dwelling, or two or more dwellings, and—

(i)an ancillary outbuilding occupied together with the dwelling or one or more of the dwellings, or

(ii)two or more ancillary outbuildings each occupied together with the dwelling or one or more of the dwellings.

(3)In sub-paragraph (2) above “dwelling” means single household dwelling or multiple occupancy dwelling.

(4)The second condition is that where before the conversion the premises being converted contain a multiple occupancy dwelling or two or more such dwellings, the use to which that dwelling, or any of those dwellings, was last put before the conversion was not to any extent use for a qualifying residential purpose (see paragraph 17 below).

(5)The third condition is that the premises being converted must be intended to be used after the conversion solely for a qualifying residential purpose.

(6)The fourth condition is that, where the qualifying residential purpose is an institutional purpose, the premises being converted must be intended to form after the conversion the entirety of an institution used for that purpose.

(7)In sub-paragraph (6) above “institutional purpose” means a purpose within paragraph 17(a) to (c), (f) or (g) below.

Textual Amendments

F2Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)