{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1999/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1999/article-1.json",
  "legislation": "uksi/1999/593",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1999",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Value Added Tax (Buildings and Land) Order 1999 and shall come into force on 10th March 1999 in respect of supplies, other than a supply arising from a relevant pre-commencement grant within the meaning of section 37 of the Finance Act 1997, made on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1997 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/593/article/1",
    "retrieved_at": "2026-10-29T10:59:01.863031+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."
}