EDN (90/112)

No. 5626

Decision given 4 February 1991.

Input tax – Zero-rating – ‘Person constructing a building’ – Whether zero-rating relief only available if building recently constructed – Value Added Tax Act 1983, Sch. 5, Grp. 8.

  The issue was whether the appellant was entitled to treat the sale of buildings, which it had constructed, as zero-rated supplies when the sales were under the right-to-buy legislation and the purchasers had already occupied the houses for two years.

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