# The Value Added Tax (Buildings and Land) Order 1999, Article 3


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,”.

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Source: https://www.legislation.gov.uk/uksi/1999/593/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-1999/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.