Interpretation Interpretation

United Kingdom

1. 2Paragraph 2
2. 3Paragraph 3
3. 4Paragraph 4
4. 5Paragraph 5
5. 6Paragraph 6
6. 7Interpretation of paragraph 1(5)
7. 8Interpretation of paragraph 1(6): introductory
8. 9Interpretation of paragraph 1(6): meaning of “qualifying conversion”
9. 10Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
10. 11Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
11. 12Interpretation of paragraph 1(6): meaning of “special residential conversion”
12. 13Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
13. 14Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
14. 15Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
15. 16Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
16. 17Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
17. 18Interpretation of paragraph 1(7): introductory
18. 19Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
19. 20Paragraph 1(7) only applies if planning consent and building control approval obtained
20. 21Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
21. 22Interpretation of paragraph 1(6) and (7): meaning of “building materials”