{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-3/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-3/paragraph-5.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/3/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "The following section shall be substituted for section 21 (refund of taxto person constructing dwelling) of the Value Added Tax Act 1983—\n“ Refund of tax to persons constructing certain buildings.\n21 (1) Subject to subsection (2) below, where tax is chargeable on the supply ofgoods to, or the importation of goods by, a person constructing a buildinglawfully and otherwise than in the course or furtherance of any business,and—\n(a) the goods are incorporated in the building or its site; and\n(b) the supply of the goods would have been zero-rated by virtue of item 3 ofGroup 8 of Schedule 5 to this Act if they had been supplied by a suppliermaking to the same person supplies within item 2 of that Group of servicesincluding their use or installation, and any required certificate had beengiven,\nthe Commissioners shall, on a claim made in that behalf, refund to theperson the amount of the tax so chargeable.\n(2) The Commissioners shall not be required to entertain a claim for a refundof tax under this section unless the claim—\n(a) is made within such time and in such form and manner;\n(b) contains such information; and\n(c) is accompanied by such documents, whether by way of evidence or otherwise,\nas the Commissioners may by regulations prescribe.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/3/paragraph/5",
    "retrieved_at": "2026-10-29T09:46:42.124806+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}