The demolition and reconstruction of Component of an current building, like the wing of a building, or maybe the conversion of an current building (or part) to an annexe can't be zero-rated as the development of an annexe. the pre-current building is demolished entirely (in addition to the retained facade) https://buildingandcostruction72615.blogolize.com/the-basic-principles-of-building-and-costruction-71829130