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3.1 First grant of a ‘major interest’—constructing a building

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3.1 First grant of a ‘major interest’—constructing a building

| Commentary

The first grant (which includes an assignment or surrender)³, by the person responsible for construction⁴, of a ‘major interest’⁵

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(8) VAT and Property

3.2 Supply of services and building materials relating to construction

3.3 Certification procedure

3.4 Change of use

3.5 Change of use—capital goods scheme

3.6 First grant of a ‘major interest’—converting a building

3.7 Supply of services and building materials relating to conversion

3.8 First grant of a ‘major interest’—protected buildings

3.9 Supply of services and building materials relating to a ‘protected building’

4 Exempt supplies

5 Standard rated supplies

6–10 Reduced rate supplies—residential renovations, alterations and conversions

11 Non-business use of business property

12 Supplies arising from prior grant of fee simple

13 Anti-avoidance: Disclosure rules

14 Re-writing of the Value Added Tax Act 1994 Schedule 10

15 Introduction

16 Who can opt to tax?

17 Notification

18 Prior permission to opt—previous exempt supplies

19 Time when an option to tax becomes effective