VAT Construction: recent changes
Below are details of the amendments that were published on 10 April 2014 (see the update index for all updates).
|Page||Details of update|
|VCONST02900||Clarification of treatment of a first grant of a major interest and subsequent grants for CGS purposes|
|VCONST13420||Building materials: treatment of intelligent lighting systems|
|VCONST15360||Revised interpretation of the term ‘student’|
|VCONST15380||Revised guidance relating to student accommodation designed as dwellings|