# The Value Added Tax (Buildings and Land) Order 1999, Article 1


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.

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Source: https://www.legislation.gov.uk/uksi/1999/593/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-1999/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.