{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-4.json",
  "legislation": "uksi/2002/1100",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "In Group 6—\n(a) in paragraph 4(2) of the Notes—\n(i) at the end of paragraph (a) omit “and”, and\n(ii) after paragraph (a) insert—\n“(aa) that is not to any extent used for a relevant residential purpose, and”;\n(b) for paragraph 5(2)(a) of the Notes substitute—\n“(a) before the conversion the premises being converted do not contain any multiple occupancy dwellings,”;\n(c) in paragraph 7 of the Notes—\n(i) for sub-paragraph (2) substitute—\n“(2) The first condition is that—\n(a) the use to which the premises being converted were last put before the conversion was not to any extent use for a relevant residential purpose, and\n(b) those premises are intended to be used solely for a relevant residential purpose after the conversion.”,\n(ii) omit sub-paragraphs (3), (4) and (5), and\n(iii) in sub-paragraph (6)—\n(a) for “fourth” substitute “second”, and\n(b) after “relevant residential purpose” insert “for which the premises are intended to be used”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1100/article/4",
    "retrieved_at": "2026-10-29T06:59:57.872767+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."
}