Paragraph 9

United Kingdom

F1(1)

This paragraph applies where a supply of services consists in the provision of accommodation falling within paragraph F2(c)of item 1 of Group 1 in Schedule 6 to this Act and-

(a)

that provision is made to an individual for a period exceeding four weeks; and

(b)

throughout that period the accommodation is provided for the use of the individual either alone or together with one or more other persons who occupy the accommodation with him otherwise than at their own expense (whether incurred directly or indirectly).

(2)

Where this paragraph applies

(a)

the value of so much of the supply as is in excess of four weeks shall be taken to be reduced to such part thereof as is attributable to facilities other than the right to occupy the accommodation; and

(b)

that part shall be taken to be not less than 20 per cent.

Annotations

Textual amendments

F1: Words substituted by Finance Act 1986 (c. 41, SIF 40:2), s. 11(1)(2)
F2: “(c)" substituted by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 paras. 4(2), 12

Notes on the whole Act

Textual amendments

F1: Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)