922. Refund of VAT to persons constructing certain buildings.

A person is entitled to have refunded to him the amount of VAT chargeable on the supply1, acquisition or importation of any goods used by him for the purposes2 of:


    (1)     the construction of a building designed as a dwelling or number of dwellings3;


    (2)     the construction of a building for use solely for a relevant residential purpose4 or relevant charitable purpose5; and


    (3)     a residential conversion6,

provided his carrying out of those works is lawful and is otherwise than in the course or furtherance of any business