VCONST02230 - - Zero-rating the construction of buildings: is a building being constructed: what the term 바카라 사이트˜the construction of a building바카라 사이트™ means
The law restricts zero rating to 바카라 사이트˜the construction of a building바카라 사이트™.
It is usually clear when a building is being constructed, such as when a detached, freestanding building is built. However it is not so clear when the new structure is joined to, or uses part of an existing building or remains of a building.
In general terms, the law excludes from the definition of 바카라 사이트˜the construction of a building바카라 사이트™ all works to existing buildings. There are, however some overriding exceptions where the works are treated as 바카라 사이트˜the construction of a building바카라 사이트™.
These are limited to the:
- enlargement of, or extension to an existing building to create an additional dwelling or dwellings (VCONST02300)
- construction of an annexe that will be used solely for a relevant charitable purpose (VCONST02330).
So in determining whether a building has been constructed, you must consider:
- whether the work is to an existing building (VCONST02240)
- and if so, whether the work falls within the overriding exceptions in Note 16(b) and (c).