{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-1/paragraph-4",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-1/paragraph-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": "schedule/1/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Value Added Tax Act 1994 (c. 23)",
  "text": "In Group 14 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered), in paragraph (c) of item 1, for “election under paragraph 2 of Schedule 10” substitute “option to tax any land under Part 1 of Schedule 10”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 14 was inserted by S.I. 1999/2833."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/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."
}