{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004.json",
  "id": "uksi/2004/778",
  "title": "The Value Added Tax (Buildings and Land) Order 2004",
  "short_title": "Value Added Tax (Buildings and Land) 2004",
  "long_title": "This Order which comes into force on 18 March 2004, amends Schedule 10 to the Value Added Tax Act 1994 (“the Act”). It prevents deferral or absolute savings of Value Added Tax in relation to land or buildings (“property”) occupied by persons who make both taxable and exempt supplies or only exempt supplies or otherwise use property for non-business purposes.",
  "citation": "S.I. 2004/778",
  "type": "uksi",
  "year": "2004",
  "number": "778",
  "version": "current",
  "date": "2004-03-17",
  "revised": false,
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  "provisions": [
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/article-1",
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    },
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      "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/article-4",
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    },
    {
      "path": "article/5",
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/note",
      "extent": null,
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  "pdfs": [
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      "title": "Printed copy",
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      "date": "2008-12-05",
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      "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/pdf/uksi_20040778_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/778/pdfs/uksi_20040778_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/2008/1146",
      "affecting_title": "The Value Added Tax (Buildings and Land) Order 2008",
      "affecting_provisions": "Sch. 1 para. 24"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/51"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/changes.json",
  "changes_made_by": 6,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/778",
    "retrieved_at": "2026-10-29T05:29:16.974272+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."
}