VCONST10310 - Zero-rating major interest grants in substantially reconstructed 鈥榩rotected buildings鈥�: what 鈥榮ubstantially reconstructed鈥� means: the statutory definition
The Value Added Tax Act 1994, Schedule 8, Group 6, Note 4 explains when a protected building shall be regarded as 鈥榮ubstantially reconstructed鈥�.