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New buildings

HMRC re-published Revenue & Customs Brief 39/09 as Brief 32/10 to flag a change in the department’s interpretation of the rules applying the VAT zero rate to new buildings used for a relevant charitable purpose along with the withdrawal of concession 3.29 the ‘switching areas’ concession and the ‘look through’ concession. VAT Information Sheet 08/09 has more details.

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