The Value Added Tax (Special Provisions) (Amendment) Order 2007 No. 2923

3.  After article 10 insert—

“Goods put to private use or used, or made available for use, for non-business purposes

10A.   Paragraph 5(4) of Schedule 4 to the Act shall not apply to goods (including land treated as goods for the purposes of that paragraph by virtue of paragraph 9 of that Schedule) which have no economic life for the purposes of Part 15A of the Value Added Tax Regulations 1995(1) at the time when they are used or made available for use.”.

(1)

S.I. 1995/2518 as amended by S.I. 2007/2922 and other amendments not relevant to this Order.