Sch 7A Pt 2 para 4A Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
(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— (a) the building or part is intended to be used solely for such a purpose after the renovation or alteration, and (b) before the supply is made the person to whom it is made has given to the person making it a certificate stating that intention. (2) Where a number of buildings on the same site are— (a) renovated or altered at the same time, and (b) intended to be used together as a unit solely for a relevant residential purpose, then each of those buildings, to the extent that it would not be so regarded otherwise, shall be treated as intended for use solely for a relevant residential purpose.