Textual Amendments
F1Sch. 6 Group 1 substituted by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 paras. 4(1), 12
1The grant of any interest in or right over land or of any licence to occupy land, other than-
(a)the grant of the fee simple in mdash;
(i)a building which has not been completed and which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose;
(ii)a new building which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose after the grant;
(iii)a civil engineering work which has not been completed;
(iv)a new civil engineering work;
(b)the grant of any interest, right or licence consisting of a right to take game or fish;
(c)the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose of a supply of catering;
[F2(d)the grant of any interest in, right over or licence to occupy holiday accomodation;]
(e)the provision of seasonal pitches for caravans, and the grant of facilities at caravan parks to persons for whom such pitches are provided;
(f)the provision of pitches for tents or of camping facilities;
(g)the grant of facilities for parking a vehicle;
(h)the grant of any right to fell and remove standing timber;
(i)the grant of facilities for housing, or storage of, an aircraft or for mooring, or storage of, a ship, boat or other vessel;
(j)the grant of any right to occupy a box, seat or other accommodation at a sports ground, theatre, concert hall or other place of entertainment; and
(k)the grant of facilities for playing any sport or participating in any physical recreation.
Notes:
(1)“Grant” includes an assignment, other than an assignment of an interest made to the person to whom a surrender of the interest could be made.
(2)A building shall be taken to be completed when an architect issues a certificate of practical completion in relation to it or it is first fully occupied, whichever happens first; and a civil engineering work shall be taken to be completed when an engineer issues a certificate of completion in relation to it or it is fully used, whichever happens first.
(3)Notes (2) to (6) to Group 8 of Schedule 5 to this Act apply in relation to this Group as they apply in relation to that Group.
(4)A building or civil engineering work is new if it was completed less than three years before the grant.
(5)Subject to Note (6), the grant of the fee simple in a building or work completed before 1st April 1989 is not excluded from this Group by paragraph (a)(ii) or (iv).
(6)Note (5) does not apply where the grant is the first grant of the fee simple made on or after 1st April 1989 and the building was not fully occupied, or the work not fully used, before that date.
(7)Where a grant of an interest in, right over or licence to occupy land includes a valuable right to take game or fish, an apportionment shall be made to determine the supply falling outside this Group by virtue of paragraph (b).
(8)“Similar establishment” includes premises in which there is provided furnished sleeping accommodation, whether with or without the provision of board or facilites for the preparation of food, which are used by or held out as being suitable for use by visitors or travellers.
(9)“Houseboat” includes a houseboat within the meaning of Group 11 of Schedule 5 to this Act.
[F3(10)Paragraph (d) includes—
(a)any grant excluded from item 1 of Group 8 of Schedule 5 to this Act by Note (7) in that Group;
(b)any supply made pursuant to a tenancy, lease or licence under which the grantee is or has been permitted to erect and occupy holiday accommodation.]
[F4(10A)Paragraph (d) does not include a grant in respect of a building or part which is not a new building of–
(a)the fee simple, or
(b)a tenancy, lease or licence to the extent that the grant is made for a consideration in the form of a premium.
(10B)“Holiday accommodation” includes any accommodation in a building, hut (including a beach hut or chalet), caravan, houseboat or tent which is advertised or held out as holiday accommodation or as suitable for holiday or leisure use, but excludes any accommodation within paragraph (c).]
(11)A seasonal pitch is a pitch—
(a)which is provided for a period of less than a year; or
(b)which is provided for a year or a period longer than a year but which the person to whom it is provided is prevented by the terms of any covenant, statutory planning consent or similar permission from occupying by living in a caravan at all times throughout the period for which the pitch is provided.
(12)“Mooring” includes anchoring or berthing
(13)Paragraph (k) shall not apply where the grant of the facilities is for—
(a)a continuous period of use exceeding twenty-four hours; or
(b)a series of ten or more periods, whether or not exceeding twenty-four hours in total, where the following conditions are satisfied-
(i)each period is in respect of the same activity carried on at the same place;
(ii)the interval between each period is not less than one day and not more than fourteen days;
(iii)consideration is payable by reference to the whole series and is evidenced by written agreement;
(iv)the grantee has exclusive use of the facilities; and
(v)the grantee is a school, a club, an association or an organisation representing affiliated clubs or constituent associations.
Textual Amendments
F2Sch. 6 para. (d) substituted by S.I. 1990/2553, art. 3(a)
F3Note (10) substituted by S.I. 1990/2553, art. 3(b)
F4Notes (10A) and (10B) inserted by S.I. 1990/2553, art. 3(c)