{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-2/paragraph-10",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-2/paragraph-10.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/2/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Developers of certain non-residential buildings etc",
  "text": "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—\n(a) the continued operation of Part 15 of the Value Added Tax Regulations 1995 (adjustments to the deduction of input tax on capital items) in relation to supplies treated as made on or before 1st March 1997, or\n(b) the continued operation of paragraph (b) of item 1 in Group 1 of Schedule 9 to VATA 1994, as read with Note (7), in relation to supplies made before 1st June 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; relevant amending instruments are S.I. 1995/3147, 1997/1086, 1997/1614, 1999/599, 1999/3114 and 2000/258."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Note (7) to Group 1 of Schedule 9 was amended by S.I. 1995/282."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1146/schedule/2/paragraph/10",
    "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."
}