VCONST03570 - Zero-rating major interest grants in buildings: 바카라 사이트˜person constructing a building바카라 사이트™: change of legal entity
If an entity changes its name, it does not lose 바카라 사이트˜person constructing바카라 사이트™ status. This is because the entity is unchanged.
If, however, a 바카라 사이트˜body바카라 사이트™ is re-structured and becomes a different entity as a result, then the successor can바카라 사이트™t inherit 바카라 사이트˜person constructing바카라 사이트™ status from the body that ceases to exist.
In general, re-structured local authorities on boundary changes, and de-nationalised bodies on privatisation, become different persons and can바카라 사이트™t inherit 바카라 사이트˜person constructing바카라 사이트™ status.
However, please note that following the local government re-organisation in 1996, we misdirected local authorities and allowed 바카라 사이트˜person constructing바카라 사이트™ status to be transferred following a change in entity. It has been agreed that, with regard to that particular re-organisation, the re-structured local authority can inherit 바카라 사이트˜person constructing바카라 사이트™ status. This should only be agreed to if it can be established that the transferring body had 바카라 사이트˜person constructing바카라 사이트™ status in respect of the building.