Schedule 7A, Part 2, Group 7, item 4A(1)

Item 1 or 2 does not apply to a supply if the premises in question are a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose unless— the building or part is intended to be used solely for such a purpose after the renovation or alteration, and before the supply is made the person to whom it is made has given to the person making it a certificate stating that intention.

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