000 00743cam a2200205 4500
001 WB3622-04
008 000000n2000 000 0 eng u
035 _a(Sirsi) u106391
245 _aVAT relief on constructing charity buildings
260 _c2000
490 _aHM Customs and Excise Business Brief
_v(8/2000) 31 May 2000 (1)
520 _aA new extra-statutory concession has been announced which will clarify the rules for charities constructing new buildings. For non-business purposes charities can obtain zero-rating on the costs of construction.
590 _aWB
650 _aHM CUSTOMS AND EXCISE
650 _aVAT RELIEF
650 _aNEW BUILDINGS
650 _aCHARITIES
690 _aBUILT ENVIRONMENT
942 _n0
999 _c63728
_d63728