Commentary

V4.113B Supplies in relation to land excluded from exemption—civil engineering works

Part V4 Exemption, zero-rating and reduced rates

V4.113B Supplies in relation to land excluded from exemption—civil engineering works

V4.113B Supplies in relation to land excluded from exemption—civil engineering works

The grant of the fee simple1 (freehold) in a civil engineering work which has not been completed, or which was completed less than three years before the grant, is excluded from exemption2. A civil engineering work is completed on the earlier of the date when an engineer issues a certificate of completion in respect of it and the date when it was first fully used3.

The phrase 'civil engineering work' envisages the construction of a work of public utility such as a bridge, road, canal, railway, harbour, drainage works, or

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial