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HMRC internal manual

VAT Valuation Manual

From:
HM Revenue & Customs
Published
26 April 2016
Updated:
22 December 2023 - See all updates
  1. Back to contents
  2. VATVAL11000

VATVAL11800 - Specific applications: construction industry: retentions, deductions and liquidated damages

The effect of retentions, deductions and liquidated damages upon value for VAT purposes can be found in VCONST - Construction and Notice 708: Buildings and construction.

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