INTRODUCTION

History

The heading to para. 35 was substituted by SI 2011/86, art. 8, in relation to buildings that are completed on or after 1 March 2011.


Related CasesRelated HMRC Manuals

35(1)  This Part of this Schedule applies where one or more relevant zero-rated supplies relating to a building (or part of a building) have been made to a person (“P”).

35(2)  In this Part of this Schedule–

“relevant zero-rated supply” means a grant or other supply which relates to a building (or part of a building) intended for use solely for–

(a)a relevant residential purpose, or

(b)a relevant charitable purpose,

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