2002 No. 1101
The Value Added Tax (Construction of Buildings) Order 2002
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 30(4) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Construction of Buildings) Order 2002 and comes into force on 1st June 2002.
2
In Note (17) to Group 5 of Schedule 8 to the Value Added Tax Act 19942—
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”.
(This note is not part of the Order)