The Value Added Tax (Buildings and Land) Order 2010
This Order amends Schedule 10 (“the Schedule”) to the Value Added Tax Act 1994 (c. 23) (“the Act”) and comes into force on 1st April 2010. Articles 5 and 6 of this Order have effect in relation to supplies made on or after 1st April 2010 where the grant in question is on or after that date.