Statement of Practice 12 (1981)
Published 20 November 1981
© Crown copyright 1981
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The Commissioners for HM Revenue and Customs (HMRC), up until 20 November 1981, took the view that, where carpet fitting was included in a specification for the construction, alteration or repair of a building, it was an operation included in the deduction scheme by virtue of Schedule 13 of Finance (No2) Act 1975 (now section 67(2) Income and Corporation Taxes Act 1988). The Commissioners for HMRC, however, received legal advice on this subject. Although the matter was not free from doubt, they concluded that carpet fitting, even if included in part of a building contract, is not an operation which forms ‘an integral part of…’ or is ‘for rendering complete such operations as are… described…’ in the Act. Accordingly the Commissioners for HMRC now treat carpet fitting as an operation outside the scope of the scheme.