# Value Added Tax Act 1994, Paragraph 2: Meaning of “qualifying conversion”


(1) A “qualifying conversion” means—
(a) a changed number of dwellings conversion (see paragraph 3);
(b) a house in multiple occupation conversion (see paragraph 5); or
(c) a special residential conversion (see paragraph 7).
(2) Sub-paragraph (1) is subject to paragraphs 9 and 10.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/6/paragraph/2n8 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-2n8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.