Commentary

V3.244 Construction, alteration and demolition services otherwise than for a consideration

Part V3 Supplies, acquisitions and imports

V3.244 Construction, alteration and demolition services otherwise than for a consideration

V3.244 Construction, alteration and demolition services otherwise than for a consideration

This paragraph considers the self-supply charge for certain construction, alteration and demolition services. For an overview of self-supplies more broadly, see V3.241.

The charge to tax for construction, alteration and demolition services

An order1 made under VATA 1994, s 5(6) provides that a person ('P') is treated as supplying specified services in the course of furtherance of its business if2:

  1.  

    •     P performs any of those services in the course or furtherance of its business

  2.  

    •     P performs them for the purpose of that business and otherwise than for a consideration

  3.  

    •     the value of those services is £100,000 or more,

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