{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": "Amendment of Schedule 10 to the Value Added Tax Act 1994",
  "text": "(1) Paragraph 34 (other definitions etc) is amended as follows.\n(2) At the end of sub-paragraph (2) insert “; but this is subject to sub-paragraph (2A)”.\n(3) After that sub-paragraph insert—\n“(2A) For the purposes of this Part of this Schedule, a company is not connected with another company only because both are under the control of—\n(a) the Crown,\n(b) a Minister of the Crown,\n(c) a government department, or\n(d) a Northern Ireland department.\n(2B) In sub-paragraph (2A) “company” and “control” have the same meaning as in section 839 of the Taxes Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 96(1) of the Value Added Tax Act 1994 (c. 23) defines “the Taxes Act” as the Income and Corporation Taxes Act 1988 (c. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1966/article/8",
    "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."
}