{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1995/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1995/article-3.json",
  "legislation": "uksi/1995/279",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1995",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In paragraph 2—\n(a) after sub-paragraph (2)(b) there shall be inserted the following—\n“(c) a pitch for a residential caravan;\n(d) facilities for the mooring of a residential houseboat.”;\n(b) in sub-paragraph (7) after the words “31st July 1989” there shall be inserted “if”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/279/article/3",
    "retrieved_at": "2026-10-29T13:17:13.148736+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."
}