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Official guidance
VAT Construction

VCONST10300 · Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means

  • VCONST10310 · The statutory definition
  • VCONST10320 · Substantial reconstruction - the two-stage approach
  • VCONST10330 · Stage 1 - is the building reconstructed
  • VCONST10340 · Stage 2(a) - the ‘shell’ test
  • VCONST10350 · Stage 2(b) - the 60 per cent test
  1. Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: contents
  2. Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: contents

VCONST10300 | Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: contents

From HM Revenue & Customs · VAT Construction

Contents5 entries

  1. VCONST10310Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: the statutory definition
  2. VCONST10320Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: substantial reconstruction - the two-stage approach
  3. VCONST10330Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: stage 1 - is the building reconstructed
  4. VCONST10340Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: stage 2(a) - the ‘shell’ test
  5. VCONST10350Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: what ‘substantially reconstructed’ means: stage 2(b) - the 60 per cent test
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