# The Value Added Tax (Buildings and Land) Order 2008, Paragraph 11: Option made before 1st June 2008 specifying a description of land


The fact that the words “, or of a description specified,” in paragraph 3(2) 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 the continued operation of an option to tax any land—
(a) which was made before 1st June 2008, and
(b) which specified a description of land.

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Source: https://www.legislation.gov.uk/uksi/2008/1146/schedule/2/paragraph/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/schedule-2/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.