Schedule 7A, Part 2, Group 6, item 8(2)

Item 1 or 2 does not apply to a supply unless— it is made to a person who intends to use the premises being converted for the relevant residential purpose, and before it is made, the person to whom it is made has given to the person making it a certificate that satisfies the requirements in sub-paragraph (3).

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