The Value Added Tax (Buildings and Land) Order 2011
This Order amends paragraphs 15, 15A and 16 of Schedule 10 (“the Schedule”) to the Value Added Tax Act 1994 (c. 23) (“the Act”). It also substitutes new paragraphs 35 to 37 of the Schedule. It comes into force on 1st March 2011. Articles 4 to 7 of this Order have effect in relation to supplies made on or after 1st March 2011 other than a supply arising from a grant made before that date. Article 8 has effect in relation to buildings completed on or after 1st March 2011.