MAN (97/368)

No. 15,320

Decision given 23 January 1998.

Zero-rating – Protected building – Replacement of roof of Grade II listed church – Pitch of roof substantially changed to suit specifications of new roof – Whether approved alterations of listed building – Whether work included works of repair or maintenance – Whether incidental alteration to fabric of building resulting from repairs or maintenance work – Value Added Tax Act 1994, Sch. 8, Grp. 6, items 2 and 3 and Note (6)(a).

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