SCHEDULES
SCHEDULE 35Value added tax: charge at reduced rate
7
In paragraph 5 (interpretation), after sub-paragraph (3) insert—
“(3A)
For the purposes of paragraph 1(1)(aa) and (ab) above “residential accommodation” means—
(a)
a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b)
a building, or part of a building, used for a relevant residential purpose;
(c)
a caravan used as a place of permanent habitation; or
(d)
a houseboat.
(3B)
For the purposes of paragraph 1(1)(aa) and (ab) above “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—
(a)
otherwise than in the course or furtherance of a business;
(b)
as a village hall or similarly in providing social or recreational facilities for a local community.”