Zero-rated supplies of property
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A non-residential building is defined in Note (7) to Group 5 of Schedule 8 to the VAT Act 1994 (as amended), as follows: ‘(7) A building or part of a building is ‘non-residential’ if-(a) it is neither designed, nor adapted, for use- (i) as a dwelling or number of...Explore the subscription options here to get full access to isurv, including downloads.
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