Zero-rated supplies of property
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Where a building (or part of a building) is used for non-qualifying purposes within 10 years of the issue of a qualifying use certificate there will be a clawback of VAT (VAT Act 1994, Schedule 10, paragraph 32-39). These rules are, therefore, only applicable to buildings that have been constructed...Explore the subscription options here to get full access to isurv, including downloads.
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