# The Value Added Tax (Buildings and Land) Order 2010, Article 5: Amendment of Schedule 10 to the Value Added Tax Act 1994


After paragraph 15(3) (meaning of “exempt land”: basic definition) insert—
“(3A) A person (“P”) who—
(a) is within paragraph (c) or (d) of sub-paragraph (3) but not within paragraph (a) or (b) of that sub-paragraph, and
(b) is in occupation of the land at any time before the end of the relevant adjustment period as respects that land,
is 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.”.

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Source: https://www.legislation.gov.uk/uksi/2010/485/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2010/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.