HMRC said in Revenue & Customs Brief 13/11, published on 21 March, that they wished to make it clear that the simplified provisions announced in Revenue & Customs Brief 05/11 ‘will only apply to buildings completed on or after 1 March 2011, and whose use changes, from a qualifying one to a non-qualifying one, on or after 1 March 2011’.
‘If the buildings were completed before 1 March 2011, the old "change in use" provisions will apply,’ HMRC added.
HMRC said in Revenue & Customs Brief 13/11, published on 21 March, that they wished to make it clear that the simplified provisions announced in Revenue & Customs Brief 05/11 ‘will only apply to buildings completed on or after 1 March 2011, and whose use changes, from a qualifying one to a non-qualifying one, on or after 1 March 2011’.
‘If the buildings were completed before 1 March 2011, the old "change in use" provisions will apply,’ HMRC added.
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