{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2010/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2010/article-5.json",
  "legislation": "uksi/2010/485",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2010",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendment of Schedule 10 to the Value Added Tax Act 1994",
  "text": "After paragraph 15(3) (meaning of “exempt land”: basic definition) insert—\n“(3A) A person (“P”) who—\n(a) is within paragraph (c) or (d) of sub-paragraph (3) but not within paragraph (a) or (b) of that sub-paragraph, and\n(b) is in occupation of the land at any time before the end of the relevant adjustment period as respects that land,\nis treated for the purposes of sub-paragraph (2) as not in occupation of the land at that time if the building occupation conditions are met at that time.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/485/article/5",
    "retrieved_at": "2026-10-29T02:51:14.376277+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."
}