[Part 2 Residential and Charitable Buildings: Change of Use etc]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[Part 2 Residential and Charitable Buildings: Change of Use etc]

[[Introductory

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(1)     This Part of this Schedule applies where one or more relevant zero-rated supplies relating to a building (or part of a building) have been made to a person (“Pâ€).

(2)     In this Part of this Schedule—

“relevant zero-rated supply†means a grant or other supply which relates to a building (or part of a building) intended for use solely for—

(a)     a relevant residential purpose, or

(b)     a relevant charitable purpose,

and which, as a result of Group 5 of Schedule 8, is zero-rated (in whole or in part);

“relevant premises†means the building (or part of a building) in relation to which a relevant zero-rated supply has been made to P;

“relevant periodâ€, in relation to relevant premises, means 10 years beginning with the day on which the relevant premises are completed.

(3)     Where P is a [person] treated as a member of a group under sections 43A to 43D, any reference in this Part of this Schedule to P includes a reference to any member of that group.

Disposal of interest or change of use following relevant zero-rated supply

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(1)

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