LON (89/1666)

No. 11,990

Decision given 18 March 1994.

Zero-rating – Construction of a building – Office block constructed using concrete frame of a previous factory – Whether ‘conversion, reconstruction, alteration or enlargement of an existing building’ – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 1 and Note (1A) (now Note (9)).

  The issue was whether the appellant (‘Marchday’) constructed a building or carried out work on an existing building.

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