Value Added Tax Act 1994

Valid from 11/05/2001

Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtainedU.K.

F115(1)A conversion is not a qualifying conversion if any statutory planning consent needed for the conversion has not been granted.

(2)A conversion is not a qualifying conversion if any statutory building control approval needed for the conversion has not been granted.

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)