SCHEDULES
F1SCHEDULE A1 Charge at Reduced Rate
Interpretation
F214Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
1
A qualifying conversion includes any garage works related to the—
a
changed number of dwellings conversion,
b
house in multiple occupation conversion, or
c
special residential conversion,
concerned.
2
In this paragraph “garage works” means—
a
the construction of a garage, or
b
a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage.
3
For the purposes of sub-paragraph (1) above, garage works are “related” to a conversion if—
a
they are carried out at the same time as the conversion, and
b
the resulting garage is intended to be occupied with—
i
where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted,
ii
where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or
iii
where the conversion concerned is a special residential conversion, the institution or other accommodation resulting from the conversion.
4
In sub-paragraph (2) above “non-residential” means neither designed, nor adapted, for use—
a
as a dwelling or two or more dwellings, or
b
for a qualifying residential purpose (see paragraph 17 below).
Sch. A1 inserted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, s. 21(3)