LON (93/1173)

No. 11,203

Decision given 4 October 1993.

Supply – Zero-rating – Construction of dwellings – Whether supplies comprised extension or annexation to existing building where provision of internal access – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2 and Note (9)(b).

  The issue was whether supplies made in the course of the construction of a block of residential units contiguous to a nursing home, with a common party wall and internal access, amounted to an extension of or annexation to the existing building thus excluding the supplies from eligibility to zero-rating.

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