No. 16,521

Decision given by Mr Simpson TD (Chairman) on 25 February 2000.

Zero-rating – Construction of building – Annexation to existing building – Nursing home – Original intention to join new building with old altered to avoid VAT – Construction of annexe without access – Reversion to original plan after completion of work for practical and financial reasons – Whether conditions for zero-rating satisfied – Value Added Tax Act 1994, Sch. 8, Grp. 5, item 3 and Note (9).

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