# The Value Added Tax (Buildings and Land) Order 2011, Introduction: Introductory text


Value Added Tax
Approved by the House of CommonsMade 17th January 2011
Laid before the House of Commons 18th January 2011
Coming into force 1st March 2011
The Treasury make the following Order in exercise of the powers conferred by section 51(2) of the Value Added Tax Act 1994:

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