# The Value Added Tax (Buildings and Land) Order 2008, Paragraph 17: Value Added Tax Regulations 1995 (S.I. 1995/2518)


In regulation 84 (supplies of land—special cases)—
(a) in paragraphs (3) and (4)(b), for “wholly or mainly” substitute “wholly, or substantially wholly,”,
(b) in paragraph (5), for sub-paragraph (b) substitute—
“(b) paragraph 16 of Schedule 10 to the Act shall have effect for determining the meaning of “eligible purposes” and “occupation”;
(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
(c) in paragraph (5)(d), for “paragraph 3A(4) of Schedule 10” substitute “paragraph 14(3) of Schedule 10”.

---
Source: https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/17 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-1/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.