VCONST02240 - Zero-rating the construction of buildings: is a building being constructed: what the term 바카라 사이트˜existing building바카라 사이트™ means

The law identifies 바카라 사이트˜an existing building바카라 사이트™ by setting conditions to decide when an existing building ceases to exist. These conditions are contained in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 18.

They are:

An existing building remains when neither of the tests is passed.