VCONST09600 - Alterations and repair or maintenance - case law and agreements: plumbing
The first time installation of a plumbing system is an 바카라 사이트˜approved alteration바카라 사이트™.
Works to part, or all, of an existing system (including replacing items) are not normally 바카라 사이트˜approved alterations바카라 사이트™. Although extensions to a system, or moving the location of items, may qualify if the works required listed building consent.
Note: The work may be zero-rated if carried out in the course of other 바카라 사이트˜approved alterations바카라 사이트™, such as an extension (VCONST08450).
In R W Gibbs (VTD 5596), asbestos lagging around central heating pipes dating back to about 1924 was removed. It was decided that these works were of repair or maintenance and not 바카라 사이트˜approved alterations바카라 사이트™.