Orders of the Day — 14. Restriction of Zero-Rating (Construction of Buildings, etc.)

Part of the debate – in the House of Commons at 9:29 pm on 19 March 1984.

Alert me about debates like this

(2) After Note (1) there shall be inserted the following Note:— (1A) Any reference in item 2 or the following Notes to the construction of any building or the construction of any civil engineering work does not include a reference to the conversion, reconstruction, alteration or enlargement of any existing building or civil engineering work, and the reference in item 1 to a person constructing a building shall be construed accordingly.