division_name: &#8220;Group 12 &#8212; Caravans &#8212; Part 4 &#8212; Commencement and transitional provision
motion: <p pid="c.829.1/1" pwmotiontext="yes">1 (1) Subject to sub-paragraphs (2) and (3), the amendments made by this Schedule come into force on <phrase class="date" code="2012-10-01" pwmotiontext="yes">1 October 2012</phrase>.</p>
  
  <p pid="c.829.1/2" pwmotiontext="yes">(2) Paragraphs 4 and 6 come into force on <phrase class="date" code="2013-04-06" pwmotiontext="yes">6 April 2013</phrase>.</p>
  
  <p pid="c.829.1/3" pwmotiontext="yes">(3) Paragraph 3(2) to (6) comes into force, in relation to relevant supplies, on <phrase class="date" code="2015-10-01" pwmotiontext="yes">1 October 2015</phrase>.</p>
  
  <p pid="c.829.1/4" pwmotiontext="yes">(4) A supply is &#8220;relevant&#8221; if it is&#8212;</p>
  
  <p pid="c.829.1/5" pwmotiontext="yes">(a) a supply of any services, other than excluded services, which is made&#8212;</p>
  
  <p pid="c.829.1/6" pwmotiontext="yes">(i) in the course of an approved alteration of a protected building, and</p>
  
  <p pid="c.829.1/7" pwmotiontext="yes">(ii) pursuant to a written contract entered into, or a relevant consent applied for, before <phrase class="date" code="2012-03-21" pwmotiontext="yes">21 March 2012</phrase>, or</p>
  
  <p pid="c.829.1/8" pwmotiontext="yes">(b) a supply of building materials which is made&#8212;</p>
  
  <p pid="c.829.1/9" pwmotiontext="yes">(i) to a person to whom the supplier is supplying services within paragraph (a) which include the incorporation of the materials into the building (or its site) in question, and</p>
  
  <p pid="c.829.1/10" pwmotiontext="yes">(ii) pursuant to a written contract entered into, or a relevant consent applied for, before <phrase class="date" code="2012-03-21" pwmotiontext="yes">21 March 2012</phrase>.</p>
  
  <p pid="c.829.1/11" pwmotiontext="yes">(5) In relation to supplies made on or after <phrase class="date" code="2012-10-01" pwmotiontext="yes">1 October 2012</phrase> but before <phrase class="date" code="2015-10-01" pwmotiontext="yes">1 October 2015</phrase>, Group 6 has effect as if, for the purposes of item 1 of that Group, a protected building were also regarded as substantially reconstructed if sub-paragraph (6) or (7) applies.</p>
  
  <p pid="c.829.1/12" pwmotiontext="yes">(6) This sub-paragraph applies if at least three-fifths of the works carried out to effect the reconstruction (measured by reference to cost) are of such a nature that the supply of services (other than excluded services), materials and other items to carry out the works would, if supplied by a taxable person, be relevant supplies.</p>
  
  <p pid="c.829.1/13" pwmotiontext="yes">(7) This sub-paragraph applies if&#8212;</p>
  
  <p pid="c.829.1/14" pwmotiontext="yes">(a) at least 10% (measured by reference to cost) of the reconstruction of the protected building was completed before <phrase class="date" code="2012-03-21" pwmotiontext="yes">21 March 2012</phrase>, and</p>
  
  <p pid="c.829.1/15" pwmotiontext="yes">(b) at least three-fifths of the works carried out to effect the reconstruction (measured by reference to cost) are of such a nature that the supply of services (other than excluded services), materials and other items to carry out the works would, if supplied by a taxable person, be relevant supplies but for the requirement for a written contract to have been entered into or relevant consent to have been applied for before that date.</p>
  
  <p pid="c.829.1/16" pwmotiontext="yes">(8) For the purposes of sub-paragraph (4), works carried out that are not within the scope of the written contract entered into, or the relevant consent applied for, as it stood immediately before <phrase class="date" code="2012-03-21" pwmotiontext="yes">21 March 2012</phrase>, are not a supply made pursuant to that contract or relevant consent.</p>
  
  <p pid="c.829.1/17" pwmotiontext="yes">(9) In this paragraph&#8212;</p>
  
  <p pid="c.829.1/18" pwmotiontext="yes">&#8220;excluded services&#8221; means the services of an architect, surveyor or other person acting as consultant or in a supervisory capacity;</p>
  
  <p pid="c.829.1/19" pwmotiontext="yes">&#8220;Group 6&#8221; means Group 6 of Part 2 of Schedule 8 to VATA 1994 (protected buildings);</p>
  
  <p pid="c.829.1/20" pwmotiontext="yes">&#8220;relevant consent&#8221; means&#8212;</p>
  
  <p pid="c.829.1/21" pwmotiontext="yes">(a) in the case of an ecclesiastical building to which section 60 of the Planning (Listed Buildings and Conservation Areas) Act 1990 applies, consent for the approved alterations by a competent body with the authority to approve alterations to such buildings, or(b) in any other case, consent under any provision of&#8212;</p>
  
  <p pid="c.829.1/22" pwmotiontext="yes">(10) The Notes of Group 6 apply in relation to this paragraph as they apply in relation to that Group, except that in applying Notes (9), (10) and (11), references to item 2 are to be read as references to sub-paragraph (4) of this paragraph.&#8217;.&#8212;<i>(Mr Gauke.)</i></p>
  
  <p class="italic" pid="c.829.1/23" pwmotiontext="yes">Brought up.</p>
  
  <p pid="c.829.1/24" pwmotiontext="yes"><i>Question put,</i> That the schedule be added to the Bill.</p>
  
  <p pid="c.829.1/25" pwmotiontext="yes"><i>The House divided:</i> Ayes 311, Noes 230.</p>