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Business tax

HMRC internal manual

VAT Construction

From:: HM Revenue & Customs
Published: 19 March 2016
Updated:: 20 July 2022 - See all updates

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Contents
VCONST22000

VCONST22010 - Zero-rating the development of residential caravan parks: about this section

This section explains which types of civil engineering works will qualify for the zero rate.

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