VCONST08150 - 鈥楢pproved alteration鈥� of a 鈥榩rotected building鈥� (rules prior to 1 October 2012): imported definitions and constraints
Many of the definitions and constraints that apply for zero-rating supplies in the course of constructing a new building also apply to supplies made in the course of an 鈥榓pproved alteration鈥�.
The basis for applying those definitions and constraints is the Value Added Tax Act 1994, Schedule 8, Group 6, Note 3.