VCONST10300 | Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: contents
From HM Revenue & Customs · VAT Construction
Contents5 entries
- VCONST10310Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: the statutory definition
- VCONST10320Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: substantial reconstruction - the two-stage approach
- VCONST10330Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: stage 1 - is the building reconstructed
- VCONST10340Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: stage 2(a) - the ‘shell’ test
- VCONST10350Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: stage 2(b) - the 60 per cent test