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Official guidance
VAT Construction

VCONST10000 · Zero-rating major interest grants in substantially reconstructed ‘protected buildings’

  • VCONST10010 · About this section
  • VCONST10100 · Basic conditions for zero-rating major interest grants in substantially reconstructed protected buildings
  • VCONST10200 · Imported definitions and constraints
  • VCONST10300 · What ‘substantially reconstructed’ means
  • VCONST10400 · Premiums and other payments
  • VCONST10500 · Holiday homes
  • VCONST10600 · ‘person substantially reconstructing a building’
  • VCONST10700 · First major interest grant in, or in any part of, the building, dwelling or its site
  • VCONST10800 · - Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: apportionment
  1. Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: contents
  2. Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: imported definitions and constraints

VCONST10200 | Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: imported definitions and constraints

From HM Revenue & Customs · VAT Construction

Many of the definitions and constraints that apply for zero-rating the grant of a major interest in a ‘new’ building also apply to major interest grants in substantially reconstructed protected buildings.

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

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