This Order may be cited as the Value Added Tax (Construction of Buildings) Order 2002 and comes into force on 1st June 2002.
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Statutory Instrument
The Value Added Tax (Construction of Buildings) Order 2002
Section 1
Section 2
In Note (17) to Group 5 of Schedule 8 to the Value Added Tax Act 1994 —
(a) for “where an annexe is intended for use solely for a relevant charitable purpose and” substitute “where the whole or a part of an annexe is intended for use solely for a relevant charitable purpose and”; and
(b) at the beginning of paragraph (a) insert “the annexe”.
2 sections
Cite this legislation
The Value Added Tax (Construction of Buildings) Order 2002 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2002-1101
Contains public sector information licensed under the Open Government Licence v3.0.
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