LON (92/1429)

No. 11,165

Decision given 22 September 1993.

Zero-rating – Land and construction – Construction of parish centre adjacent to church – Whether alteration or enlargement of existing building – Whether extension or annexation to existing building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2, Note 9(b).

  The issues were whether the construction of a parish centre adjacent to a church amounted to an alteration, enlargement, extension or annexation to the existing building.

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