Sch 7A Pt 2 para 8 Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
(1) This paragraph applies where the qualifying conversion concerned is a special residential conversion. (2) Item 1 or 2 does not apply to a supply unless— (a) it is made to a person who intends to use the premises being converted for the relevant residential purpose, and (b) 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). (3) Those requirements are that the certificate— (a) is in such form as may be specified in a notice published by the Commissioners, and (b) states that the conversion is a special residential conversion. (4) In sub-paragraph (2)(a) “ the relevant residential purpose ” means the purpose within paragraph 6 for which the premises being converted are intended to be used after the conversion.