The supply of windows and other building items which were made to measure for protected buildings was a supply of goods and services and so was not zero-rated.
Citations:
Ind Summary 03-Jul-1995
Statutes:
Value Added Tax Act 1994 Sch 8 grp 6 item 2
Jurisdiction:
England and Wales
VAT
Updated: 08 April 2022; Ref: scu.79725