VCONST10010 - Zero-rating major interest grants in substantially reconstructed 바카라 사이트˜protected buildings바카라 사이트™: about this section
This section provides guidance on when major interest grants in substantially reconstructed 바카라 사이트˜protected buildings바카라 사이트™ are zero-rated.
바카라 사이트˜Protected buildings바카라 사이트™ is a VAT term and doesn바카라 사이트™t include all listed buildings. VCONST08200 provides further explanation of this. The zero rate only applies to the first major interest grant in buildings that, after the reconstruction, are:
- 바카라 사이트˜designed to remain as or become a dwelling or number of dwellings바카라 사이트™ (VCONST14300)
- intended for use solely for a 바카라 사이트˜relevant residential purpose바카라 사이트™ (VCONST15000)
or
- intended for use solely for a 바카라 사이트˜relevant charitable purpose바카라 사이트™ (VCONST16000).
There are occasions when the supply must be apportioned. VCONST10800 provides guidance on this.