No. 18,781.

Decision given on 1 October 2004 by Dr Williams (Chairman).

Exemption – Buildings – Whether emergency demolition of protected building can be an ‘approved alteration’ within Value Added Tax Act 1994, Sch. 8, Grp. 6, item 2 – Whether the demolition ‘a supply in the course of construction’ of the replacement building within Sch. 8, Grp. 5, item 2.

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