{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/article-4.json",
  "legislation": "uksi/2008/1146",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Developmental tenancies, leases or licences",
  "text": "(1) Paragraph (b) of item 1 in Group 1 of Schedule 9 to VATA 1994 (exempt supplies of land not to include supplies made pursuant to a developmental tenancy, developmental lease or developmental licence) is repealed.\n(2) Note (7) in that Group (meaning of developmental tenancy, developmental lease or developmental licence) is repealed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Note (7) in Group 1 of Schedule 9 was amended by S.I. 1995/282."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1146/article/4",
    "retrieved_at": "2026-10-29T03:31:41.378295+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."
}