# The Value Added Tax (Buildings and Land) Order 2010, Introduction: Introductory text


Value Added Tax
Approved by the House of CommonsMade 1st March 2010
Laid before the House of Commons 1st March 2010
Coming into force 1st April 2010
The Treasury make the following Order in exercise of the power conferred by section 51(2) of the Value Added Tax Act 1994:

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