# The Value Added Tax (Buildings and Land) Order 2009, Article 8: Amendment of Schedule 10 to the Value Added Tax Act 1994


(1) Paragraph 34 (other definitions etc) is amended as follows.
(2) At the end of sub-paragraph (2) insert “; but this is subject to sub-paragraph (2A)”.
(3) After that sub-paragraph insert—
“(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—
(a) the Crown,
(b) a Minister of the Crown,
(c) a government department, or
(d) a Northern Ireland department.
(2B) In sub-paragraph (2A) “company” and “control” have the same meaning as in section 839 of the Taxes Act.”.

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Source: https://www.legislation.gov.uk/uksi/2009/1966/article/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.