VCONST08150 | ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): imported definitions and constraints

Many of the definitions and constraints that apply for zero-rating supplies in the course of constructing a new building also apply to supplies made in the course of an ‘approved alteration’.

The basis for applying those definitions and constraints is the Value Added Tax Act 1994, Schedule 8, Group 6, Note 3.