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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2018 - 31 December 2024
Version 7 of 8

Schedule 3, Part 4 Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 118 of the VAT Directive (paras. 15-21)

Section 46.

Non-residential immovable goods.

15.

(1) The supply of immovable goods, other than immovable goods used or to be used for residential purposes.

(2) Services consisting of the development of immovable goods (not being goods referred to in paragraph 9(1)) and work on those goods (including the installation of fixtures), where the value of any movable goods supplied under an agreement relating to the services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.

(3) Services consisting of the routine cleaning of immovable goods (not being immovable goods referred to in paragraph 9(2)).

Concrete works.

16.

(1) The supply of concrete that is ready to pour, but excluding the margin scheme supply of the concrete.