# The Value Added Tax (Buildings and Land) Order 2008, Paragraph 2: Value Added Tax Act 1994 (c. 23)


In section 89 (adjustments of contracts on changes in VAT), in subsection (3), for “election under paragraph 2 of Schedule 10” substitute “option to tax any land under Part 1 of Schedule 10”.

---
Source: https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.