HM Revenue & Customs 28 January 2016, VCONST07310 (Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises’ means: what ‘premises’ means)
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United Kingdom · · · Cited by 1 · 28-01-2016
Vat Construction › Reduced-rating the renovation or alteration of empty residential premises › what ‘qualifying residential premises’ means › what ‘premises’ means — VCONST07310The reduced rate applies to the renovation or alteration of qualifying residential premises. Depending on the context, ‘premises’ refers to buildings, a building or a part of a building.
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