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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’: premiums and other payments

VCONST10400 | Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: premiums and other payments

From HM Revenue & Customs · VAT Construction

The guidance at VCONST03300 applies in the same way to this section as it does to that section.

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