{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-9",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-9.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/A1/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Interpretation of paragraph 1(6): meaning of “qualifying conversion”",
  "text": "(1) A “qualifying conversion” means—\n(a) a changed number of dwellings conversion (see paragraph 10 below);\n(b) house in multiple occupation conversion (see paragraph 11 below); or\n(c) a special residential conversion (see paragraph 12 below).\n(2) Sub-paragraph (1) above is subject to paragraphs 14 and 15 below.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/A1/paragraph/9",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}