SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

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

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

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.