# The Value Added Tax (Buildings and Land) Order 2008, Article 5: Co-owners etc of buildings and land


(1) Section 26 of FA 1995 (co-owners etc of buildings and land) is repealed.
(2) Accordingly—
(a) section 51A of VATA 1994 is repealed, and
(b) paragraph 8(2) and (3) of Schedule 10 to that Act are repealed without being rewritten in that Schedule as substituted by article 2.

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Source: https://www.legislation.gov.uk/uksi/2008/1146/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.