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Value Added Tax Act 1994
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Changes over time for: Paragraph 11
No versions valid at: 27/07/1999
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- 11/05/2001- Amendment
- 27/07/1999
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Valid from 11/05/2001
Meaning of “supply of qualifying services”U.K.
11(1)In the case of a conversion of a building, “supply of qualifying services” means a supply of services that consists in—
(a)the carrying out of works to the fabric of the building, or
(b)the carrying out of works within the immediate site of the building that are in connection with—
(i)the means of providing water, power, heat or access to the building,
(ii)the means of providing drainage or security for the building, or
(iii)the provision of means of waste disposal for the building.
(2)In the case of a conversion of part of a building, “supply of qualifying services” means a supply of services that consists in—
(a)the carrying out of works to the fabric of the part, or
(b)the carrying out of works to the fabric of the building, or within the immediate site of the building, that are in connection with—
(i)the means of providing water, power, heat or access to the part,
(ii)the means of providing drainage or security for the part, or
(iii)the provision of means of waste disposal for the part.
(3)In this paragraph—
(a)references to the carrying out of works to the fabric of a building do not include the incorporation, or installation as fittings, in the building of any goods that are not building materials;
(b)references to the carrying out of works to the fabric of a part of a building do not include the incorporation, or installation as fittings, in the part of any goods that are not building materials.
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