{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-1/paragraph-17",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-1/paragraph-17.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": "schedule/1/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Value Added Tax Regulations 1995 (S.I. 1995/2518)",
  "text": "In regulation 84 (supplies of land—special cases)—\n(a) in paragraphs (3) and (4)(b), for “wholly or mainly” substitute “wholly, or substantially wholly,”,\n(b) in paragraph (5), for sub-paragraph (b) substitute—\n“(b) paragraph 16 of Schedule 10 to the Act shall have effect for determining the meaning of “eligible purposes” and “occupation”;\n(ba) whether a person’s occupation is “wholly, or substantially wholly,” for eligible purposes shall be determined in the same way as it is for the purposes of paragraph 15 of that Schedule;”, and\n(c) in paragraph (5)(d), for “paragraph 3A(4) of Schedule 10” substitute “paragraph 14(3) of Schedule 10”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraphs (3) and (4) were substituted by S.I. 2003/1069."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (5) was substituted by S.I. 2003/1069."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/17",
    "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."
}