Paragraph 13 Special residential conversions: reduced rate only for supplies made to intended user of converted accommodationF1

United Kingdom

(1)

This paragraph applies where the qualifying conversion concerned is a special residential conversion.

(2)

Paragraph 1(6)(a) or (b) above does not apply to a supply unless—

(a)

it is made to a person who intends to use the premises being converted for the qualifying residential purpose, and

(b)

before it is made, the person to whom it is made has given to the person making it a certificate that satisfies the requirements in sub-paragraph (3) below.

(3)

Those requirements are that the certificate—

(a)

is in such form as may be specified in a notice published by the Commissioners, and

(b)

states that the conversion is a special residential conversion.

(4)

In sub-paragraph (2)(a) above “the qualifying residential purpose” means the purpose within paragraph 17 below for which the premises being converted are intended to be used after the conversion.

Annotations

Textual amendments

F1: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

Notes on Schedule A1

Textual amendments

F1: Sch. A1 repealed (with effect in relation to supplies made, and acquisitions and importations taking place on or after 1.11.2001) by 2001 c. 9, ss. 99(3), 110, Sch. 33 Pt. III(1) Note 2
F2: Sch. A1 inserted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, s. 21(3)