{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/article-4.json",
  "legislation": "uksi/2004/778",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "In paragraph 2, before sub-paragraph (4) insert—\n“(3B) Where a supply is made by a person other than the person who made the grant giving rise to it, then for the purposes of sub-paragraph (3AA) above–\n(a) the person making the supply shall be treated as the person who made the grant that gave rise to that supply; and\n(b) the grant shall be treated as made at the time when that person made his first supply arising from the grant.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/778/article/4",
    "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."
}