# The Value Added Tax (Buildings and Land) Order 1995, Article 3


In paragraph 2—
(a) after sub-paragraph (2)(b) there shall be inserted the following—
“(c) a pitch for a residential caravan;
(d) facilities for the mooring of a residential houseboat.”;
(b) in sub-paragraph (7) after the words “31st July 1989” there shall be inserted “if”.

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Source: https://www.legislation.gov.uk/uksi/1995/279/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-1995/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.