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HMRC internal manual

VAT Construction

• From: HM Revenue & Customs
• Published: 19 March 2016
• Updated: 7 August 2018, see all updates

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1. Contents
2. VCONST16000
3. VCONST16300

‘Relevant charitable purpose’ - interpretation of terms: what is a charity?

You can find guidance on what is a charity in V1-9 Charities (Word 502kb).

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