|
Notes:
|
ZERO RATING - Construction – Construction of a building intended for use for a
relevant charitable purpose – building described as a new pavilion – whether use as
a village hall or similarly in providing social or recreational facilities for a local
community – In Part - whether available to the whole community to an extent of
non sporting, social or recreational use – Yes - whether limited to members of the
community who participate in sport and therefore constitute a special interest group
- No - Schedule 8, Group 5, Notes (2), (6) and (10), VATA 1994. Appeal allowed in
part. |
