VCONST10340 - Zero-rating major interest grants in substantially reconstructed 바카라 사이트˜protected buildings바카라 사이트™: what 바카라 사이트˜substantially reconstructed바카라 사이트™ means: stage 2(a) - the 바카라 사이트˜shell바카라 사이트™ test
To meet this test, the building, as it stood before the reconstruction, simply has to be 바카라 사이트˜gutted바카라 사이트™. This means the developer:
- must not retain any of the internal fabric of the building as it was before the reconstruction began (such as floors, staircases, and so on)
but
- can retain external features of architectural or historic interest (for example the roof, a dome, colonnades, a porch, and so on).
This test is not dependent upon the type of work that takes place. If it is not met, the alternative 60 per cent test can also be considered.