{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1999/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1999/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In paragraph 2(3AA)(b) after “at the time of the grant” there shall be inserted “or at the time it was treated as made by virtue of sub-paragraph (3AAA) below,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sub-paragraph (3AA) was inserted by section 37(2) of the Finance Act 1997."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/593/article/3",
    "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."
}