# The Value Added Tax (Buildings and Land) Order 2004, Article 4


In paragraph 2, before sub-paragraph (4) insert—
“(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–
(a) the person making the supply shall be treated as the person who made the grant that gave rise to that supply; and
(b) the grant shall be treated as made at the time when that person made his first supply arising from the grant.”.

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Source: https://www.legislation.gov.uk/uksi/2004/778/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.