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HMRC internal manual

VAT Construction

HM Revenue & Customs
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Zero-rating the conversion of non-residential buildings for relevant housing associations: is the building the subject of a ‘non-residential conversion’

The guidance at VCONST04400 applies in the same way to this section as it does to that section.

The relevant provision is found in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 7A.