{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009/article-5.json",
  "legislation": "uksi/2009/1966",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendment of Schedule 10 to the Value Added Tax Act 1994",
  "text": "(1) Paragraph 25 (revocation of an option: lapse of more than 20 years since option had effect) is amended as follows.\n(2) In sub-paragraph (6)(b), for “as they” substitute “or time as they may”.\n(3) In sub-paragraph (7), after “day” insert “or time”.\n(4) For sub-paragraph (8) substitute—\n“(8) The Commissioners may specify a day or time under sub-paragraph (6)(b) by reference to the happening of an event or the meeting of a condition.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1966/article/5",
    "retrieved_at": "2026-10-29T03:08:14.698113+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."
}