VCONST10200 - Zero-rating major interest grants in substantially reconstructed 바카라 사이트˜protected buildings바카라 사이트™: imported definitions and constraints
Many of the definitions and constraints that apply for zero-rating the grant of a major interest in a 바카라 사이트˜new바카라 사이트™ building also apply to major interest grants in substantially reconstructed protected buildings.
The basis for applying those definitions and constraints is the Value Added Tax Act 1994, Schedule 8, Group 6, Note 3.