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Planning Advisory Service (PAS)
Open group | Started - July 2012 | Last activity - This week

CIL and zero rated liability notices

Ahsan Ghafoor, modified 12 Days ago.

CIL and zero rated liability notices

New Member Posts: 6 Join Date: 20/05/24 Recent Posts

In my experience, just a flag that when there is a 0 rated liability notice issued by the charging authority, regulation 67(1A) is engaged and if the zero rating has come about because of applying regulation 40, a commencement notice is not required to be submitted. Recent PINS 118 appeal decisions cover this point.