# The Value Added Tax (Buildings and Land) Order 2008, Paragraph 4: Value Added Tax Act 1994 (c. 23)


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”.

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Source: https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.