In respect of buildings completed before 1 March 2011, a taxable charge arises if, within 10 years of completion of the building, the recipient of the zero-rated supply (section 19.2.1 Notice 708):

1sells or leases the building (or part) AND the building (or part) is no longer intended for use solely for either or both of the qualifying purposes; or

2changes their own use of the building (or part) so that it’s no longer used solely for either or both of the qualifying purposes.

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