# Value Added Tax Act 1994, Paragraph 9: Interpretation of paragraph 1(6): meaning of “qualifying conversion”

Extent: E+W+S+N.I.

(1) A “qualifying conversion” means—
(a) a changed number of dwellings conversion (see paragraph 10 below);
(b) house in multiple occupation conversion (see paragraph 11 below); or
(c) a special residential conversion (see paragraph 12 below).
(2) Sub-paragraph (1) above is subject to paragraphs 14 and 15 below.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/A1/paragraph/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.