Queen’s Bench Division (Crown Office List).

Judgment delivered 12 April 1988.

Value added tax – Alteration or enlargement of existing building – Zero-rating withdrawn from 1 June 1984 – Zero-rating available for work done after that date if paid for in advance – Cost of alteration work paid into deposit account of builder before 1 June 1984, to be transferred to current account only on issue of architects’ certificates – Whether work paid for before 1 June 1984 – Value Added Tax Act 1983, sec. 5(1), Sch. 5, Grp. 8, item 2, Note (1A).

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