# The Value Added Tax (Buildings and Land) Order 2011, Article 5: Amendment of Schedule 10 to the Value Added Tax Act 1994


In paragraph 15 (meaning of “exempt land”: basic definition), for sub-paragraph (3A) substitute—
“(3A) Where a person (“P”) is in occupation of the land at any time before the end of the relevant adjustment period as respects that land, P is treated for the purposes of sub-paragraph (2) as not in occupation of the land at that time if—
(a) the building occupation conditions are met at that time, or
(b) P’s occupation of the land arises solely by reference to any automatic teller machine of P.”.

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Source: https://www.legislation.gov.uk/uksi/2011/86/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2011/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.