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Statutory Instrument

The Value Added Tax (Construction of Buildings) Order 2002

Citation
S.I. 2002/1101
As at
Sections
2
Section 1

This Order may be cited as the Value Added Tax (Construction of Buildings) Order 2002 and comes into force on 1st June 2002.

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.

OGL-3

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