VCONST05400 - Zero-rating the conversion of non-residential buildings for relevant housing associations: are the services made 바카라 사이트in the course of converting the building바카라 사이트
The guidance at VCONST02500 explains when services are supplied 바카라 사이트in the course of constructing a building바카라 사이트.
Similar conditions exist for a service to be supplied 바카라 사이트in the course of converting a building바카라 사이트 - the works must directly relate to the conversion itself or be closely connected to it.