# The Value Added Tax (Buildings and Land) Order 1995, Article 7


In paragraph 6—
(a) in sub-paragraph (7) for the words “sub-paragraphs (4) to (7)” there shall be substituted “sub-paragraphs (3A) to (7)”; and
(b) after sub-paragraph (8) there shall be added—
“(9) Where this paragraph applies by virtue of paragraph 5(1)(b) above it shall have effect as if—
(a) in sub-paragraph (1)—
(i) the words “(or any part of it)” were omitted; and
(ii) for the words “the last day” to “ready for occupation or use” there were substituted “1st March 1997”;
(b) in sub-paragraph (2)(a) the words “or to be made” and the words “to be made” were omitted;
(c) in sub-paragraph (2)(b) the words “or to be made” were omitted; and
(d) sub-paragraph (5) were omitted.”.

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Source: https://www.legislation.gov.uk/uksi/1995/279/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-1995/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.