CIL and zero rated liability notices - Public forum - Planning Advisory Service (PAS)
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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
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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.