{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "(1) Paragraph 3A is amended as follows.\n(2) For “and (3AAA)”, wherever occurring, substitute “, (3AAA) and (3B)”.\n(3) After sub-paragraph (2) insert—\n“(2A) For the purposes of paragraph 2(3AA) where–\n(a) by virtue of paragraph 2(3B), a person is treated as making the grant of the land giving rise to a supply made by him; and\n(b) the grant is not a grant made by a developer of that land within sub-paragraph (2) above only because it is treated as made at a time falling after the expiry of the period for adjustments of input tax by virtue of regulations made under section 26(3) and (4),\nthe grant shall be treated as having been made by a developer of the land to which the grant relates.”.\n(4) In sub-paragraph (5), omit the word “or” at the end of paragraph (c) and after that paragraph insert—\n“(cc) the provision of any consideration for the acquisition by any person of any shares or other securities described in paragraph (c) above; or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 3A was inserted by section 37(3) of the Finance Act 1997 (c. 16) and amended by S.I. 1999/593."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/778/article/5",
    "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."
}