LON (89/1251)

No. 4383

Decision given 8 December 1989.

Construction – Whether building works constituted new construction or enlargement of existing building – Appellants contended building works zero-rated by reason of the Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2 and not excluded by Note (1A)(a).

  The issue was whether certain building work was new construction or the enlargement of an existing building.

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