http://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/4/2006-07-19Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2024-06-24Expert Participation2006-07-19Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1) SCHEDULESSCHEDULE 10 Buildings and land Election to waive exemptionF14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .