HM Revenue and Customs Brief 13/11
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Issued 21 March 2011
This Brief clarifies the introduction of simplified 'change
in use' provisions announced in RCB 05/11
VAT: Simplification of the 'change in use' provisions for
buildings zero-rated because they were intended to be used for a
relevant residential and relevant charitable purpose.
In RCB 05/11, we announced a simplification in the 'change in
We wish to make it clear that the simplified provisions 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.
VAT Information Sheet 04/11 has been amended to reflect this
clarification and to make other minor clarifications.
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Article Published/Sorted/Amended on Scopulus 2011-03-24 11:16:58 in Tax Articles