SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1C2Part 2 THE GROUPS
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)
Group 6 — Residential conversions
5Meaning of “house in multiple occupation conversion”
1
A “house in multiple occupation conversion” is—
a
a conversion of premises consisting of a building where the condition specified in sub-paragraph (2) below is satisfied, or
b
a conversion of premises consisting of a part of a building where that condition is satisfied.
2
The condition is that—
F2a
before the conversion the premises being converted do not contain any multiple occupancy dwellings,
b
after the conversion those premises contain only a multiple occupancy dwelling or two or more such dwellings, and
c
the use to which those premises are intended to be put after the conversion is not to any extent use for a relevant residential purpose.
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1