VCONST03500 - Zero-rating major interest grants in buildings: ‘person constructing a building’: contents

Major interest grants in buildings are only zero-rated if the grant is made by a ‘person constructing’ the building.

1. VCONST03510

   ‘Person’
2. VCONST03520

   Who is a ‘person constructing’ a building?
3. VCONST03530

   Grants in building land
4. VCONST03540

   Treatment of deposits relating to sales of land on which dwellings are to be constructed
5. VCONST03550

   Selling and finishing partially constructed buildings
6. VCONST03560

   Transfers of going concerns (TOGC)
7. VCONST03570

   Change of legal entity
8. VCONST03580

   Person constructing' and VAT groups
9. VCONST03590

   Delays between completion and the major interest grant
10. VCONST03600

    Buildings that are sold for a different purpose than that for which they were constructed