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HMRC internal manual

VAT Construction

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