Schedule 10, Part 2, paragraph 35

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 (“P”). 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— and which, as a result of Group 5 of Schedule 8, is zero-rated (in whole or in part); a relevant residential purpose, or a relevant charitable purpose, “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 period”, in relation to relevant premises, means 10 years beginning with the day on which the relevant premises are completed. 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.

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Source: legislation.gov.uk · retrieved 2026-07-28