VCONST05300 - Zero-rating the conversion of non-residential buildings for relevant housing associations: is the building the subject of a 鈥榥on-residential conversion鈥�
皇冠体育app guidance at VCONST04400 applies in the same way to this section as it does to that section.
皇冠体育app relevant provision is found in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 7A.