VCONST10200 - Zero-rating major interest grants in substantially reconstructed 鈥榩rotected buildings鈥�: imported definitions and constraints
Many of the definitions and constraints that apply for zero-rating the grant of a major interest in a 鈥榥ew鈥� building also apply to major interest grants in substantially reconstructed protected buildings.
皇冠体育app basis for applying those definitions and constraints is the Value Added Tax Act 1994, Schedule 8, Group 6, Note 3.