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Official guidance
VAT Construction

VCONST13400 · Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test

  • VCONST13410 · How the test of ‘ordinarily’ is used
  • VCONST13420 · What ‘of a description ordinarily incorporated by builders’ means
  • VCONST13430 · What ‘building of that description’ means
  • VCONST13440 · Examples of goods ‘ordinarily incorporated by builders in a building of that description’
  1. Building materials - Note 22 and Note 23: contents
  2. Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: contents

VCONST13400 | Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: contents

From HM Revenue & Customs · VAT Construction

Contents4 entries

  1. VCONST13410Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: how the test of ‘ordinarily’ is used
  2. VCONST13420Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: what ‘of a description ordinarily incorporated by builders’ means
  3. VCONST13430Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: what ‘building of that description’ means
  4. VCONST13440Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: examples of goods ‘ordinarily incorporated by builders in a building of that description’
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