# The Value Added Tax (Buildings and Land) Order 1994, Introduction: Introductory text


VALUE ADDED TAX
Approved by the House of CommonsMade 29th November 1994
Laid before the House of Commons 29th November 1994
Coming into force 30th November 1994
The Treasury, in exercise of the powers conferred on them by section 51 of the Value Added Tax Act 1994 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/1994/3013/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-1994/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.