000			01394cab a2200241 4500
001			ABS42809
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u38908
041			_aeng
100			_aDurkacz, V.
245			_aVAT affects design: how to save money
260			_c1990
350			_a0
490			_aArchitects` Journal _v191(21) 23 May 1990, 63-66(4)
520			_aConsiders the main situations where contractors work can be zero rated: construction of new buildings under contracts imposing a legally binding obligation on the contractor before 21 June 1988; construction of new dwellings; `approved alterations` to listed buildings that are dwellings; construction of new buildings for `relevant residential purposes` such as nursing homes and hospices ; construction of new village halls and community halls ; construction of buildings for non-business purposes by charities and `approved alterations` to listed buildings for non-business use by charities and for `relevant residential purposes`. Also considers problems arising from a change of use of zero-rated buildings and VAT costs on professional fees for design and build contracts .
650			_aBUILT ENVIRONMENT-BUILDING CONTRACT FORMS
650			_aDOMESTIC BUILDINGS
650			_aNON-DOMESTIC BUILDINGS
650			_aZERO RATING
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c24951 _d24951