{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1995/article-7",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1995/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": null,
  "text": "In paragraph 6—\n(a) in sub-paragraph (7) for the words “sub-paragraphs (4) to (7)” there shall be substituted “sub-paragraphs (3A) to (7)”; and\n(b) after sub-paragraph (8) there shall be added—\n“(9) Where this paragraph applies by virtue of paragraph 5(1)(b) above it shall have effect as if—\n(a) in sub-paragraph (1)—\n(i) the words “(or any part of it)” were omitted; and\n(ii) for the words “the last day” to “ready for occupation or use” there were substituted “1st March 1997”;\n(b) in sub-paragraph (2)(a) the words “or to be made” and the words “to be made” were omitted;\n(c) in sub-paragraph (2)(b) the words “or to be made” were omitted; and\n(d) sub-paragraph (5) were omitted.”.",
  "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/7",
    "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."
}