Article 3
Article 8 of the Value Added Tax (Special Provisions) Order 1981f1 shall be varied—
(a)
by inserting in paragraph (1) after the words “taxable person constructing a building” and before the words “for the purpose of granting a major interest in it”, the following words—
“or effecting works to any building, in either case”;
(b)
by inserting in paragraph (2) after sub-paragraph (c) the following sub-paragraph—
“(d)carpets or carpeting materials.”.