{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-35",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-35.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/35",
  "kind": "paragraph",
  "number": "35",
  "heading": "Introductory",
  "text": "(1) This Part of this Schedule applies where one or more relevant zero-rated supplies relating to a building (or part of a building) have been made to a person (“P”).\n(2) In this Part of this Schedule—\n“relevant zero-rated supply” means a grant or other supply which relates to a building (or part of a building) intended for use solely for—\n(a)a relevant residential purpose, or\n(b)a relevant charitable purpose,\nand which, as a result of Group 5 of Schedule 8, is zero-rated (in whole or in part);\n“relevant premises” means the building (or part of a building) in relation to which a relevant zero-rated supply has been made to P;\n“relevant period”, in relation to relevant premises, means 10 years beginning with the day on which the relevant premises are completed.\n(3) Where P is a person treated as a member of a group under sections 43A to 43D, any reference in this Part of this Schedule to P includes a reference to any member of that group.",
  "extent": "E+W+S+N.I.",
  "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 10 paras. 35-37 substituted (with effect in accordance with art. 3 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2011 (S.I. 2011/86), arts. 1, 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 10 para. 35(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(5); S.I. 2019/1348, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/35",
    "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."
}