{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-11",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-11.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/10/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": "Grant to individual for construction of dwelling",
  "text": "An option to tax has no effect in relation to any grant made to an individual if—\n(a) the land is to be used for the construction of a building intended for use by the individual as a dwelling, and\n(b) the construction is not carried out in the course or furtherance of a business carried on by the individual.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/11",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}