SolvedVCONST03200 | Zero-rating major interest grants in buildings: major interest grants: contents
From HM Revenue & Customs · VAT Construction
Grants in buildings are only zero-rated if the grant is a ‘major interest’ grant (VCONST03100).
Contents6 entries
- VCONST03210Zero-rating major interest grants in buildings: major interest grants: meaning of ‘major interest’
- VCONST03220Zero-rating major interest grants in buildings: major interest grants: licences to occupy land
- VCONST03230- Zero-rating major interest grants in buildings: major interest grants: break clauses
- VCONST03240Zero-rating major interest grants in buildings: major interest grants: time share and other leases which are not continuous
- VCONST03250Zero-rating major interest grants in buildings: major interest grants: assignments and surrenders
- VCONST03260Zero-rating major interest grants in buildings: major interest grants: lengthening the period of the lease