Schedule A1, paragraph 13(2)

Paragraph 1(6)(a) or (b) above does not apply to a supply unless— it is made to a person who intends to use the premises being converted for the qualifying 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) below.

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