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Value Added Tax Act 1994
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Changes over time for: Paragraph 14
No versions valid at: 01/01/2001
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- 11/05/2001- Amendment
- 01/01/2001
Point in time - Stop date 01/11/2001- Amendment
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Valid from 11/05/2001
Interpretation of paragraph 1(6): “qualifying conversion” includes related garage worksU.K.
F114(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 “” 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).
Textual Amendments
F1Sch. 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)
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