# The Value Added Tax (Buildings and Land) Order 1991, Introduction: Introductory text


Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approval by a resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.
VALUE ADDED TAX
Approved by the House of CommonsMade 13th November 1991
Laid before the House of Commons 14th November 1991
Coming into force 1st January 1992
The Treasury, in exercise of the powers conferred on them by sections 17(2), 35A(2) and 48(6) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

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Source: https://www.legislation.gov.uk/uksi/1991/2569/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.