# Value Added Tax Act 1994, Section 51: Buildings and land.


(1) Schedule 10 shall have effect with respect to buildings and land.
(2) The Treasury may by order amend Schedule 10.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/section/51 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.