OpenLegislation

Paragraph 10 Developers of certain non-residential buildings etc

Original text. Later amendments are not shown.

The fact that paragraphs 5 to 7 of Schedule 10 to VATA 1994 (as it stood before being rewritten by article 2 of this Order) are not rewritten by that article is not to affect—

(a)

the continued operation of Part 15 of the Value Added Tax Regulations 1995f1 (adjustments to the deduction of input tax on capital items) in relation to supplies treated as made on or before 1st March 1997, or

(b)

the continued operation of paragraph (b) of item 1 in Group 1 of Schedule 9 to VATA 1994, as read with Note (7)f2, in relation to supplies made before 1st June 2020.

Annotations

Footnotes

f1

S.I. 1995/2518; relevant amending instruments are S.I. 1995/3147, 1997/1086, 1997/1614, 1999/599, 1999/3114 and 2000/258.

f2

Note (7) to Group 1 of Schedule 9 was amended by S.I. 1995/282.