000			01474cab a2200277 4500
001			ABS48744
008			090401t1993 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u68381
041			_aeng
245			_aCustoms and Excise Commissioners v Rannoch School Ltd
260			_c1993
350			_a0
490			_aSimon`s Tax Cases _v(1993) 389-393(3)
520			_aCourt of Session 19 February 1993. The defendant (R) obtained planning permission for a new accommodation block to a school but was obliged to replace the sewage treatment plant serving the existing buildings. The applicants (C) declared that the replacement sewage treatment plant constituted supplies of civil engineering work and was therefore standard rated for VAT purposes. R appealed and the tribunal agreed with them that supplies made in the course of construction of a building (zero-rated under Item 2 Group 8 Schedule 5 of the Value Added Tax Act 1983) could include services of a civil engineering nature. C appealed. "Held" that the new sewage treatment plant was only constructed because the new accommodation block was erected and therefore C`s appeal was dismissed.
650			_aCIVIL ENGINEERING WORKS
650			_aBUILT ENVIRONMENT
650			_aSCHOOLS
650			_aSCOTLAND
650			_aSEWAGE TREATMENT PLANT
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX
650			_aZERO RATING
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c42905 _d42905