Queen’s Bench Division (Crown Office List).

McCullough J.

Judgment delivered 24 March 1993.

Value added tax – Zero-rating – Construction of building for relevant charitable purpose – Church almost totally demolished except for tower left standing – New church built – Whether excluded from zero-rating as alteration or enlargement of building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2, Note (9).

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