{
  "url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-no-2-order-1987/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-no-2-order-1987/article-3.json",
  "legislation": "uksi/1987/1072",
  "legislation_title": "The Value Added Tax (Construction of Buildings) (No. 2) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-no-2-order-1987",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Article 8 of the Value Added Tax (Special Provisions) Order 1981 shall be varied—\n(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—\n“or effecting works to any building, in either case”;\n(b) by inserting in paragraph (2) after sub-paragraph (c) the following sub-paragraph—\n“(d) carpets or carpeting materials.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1981/1741; article 8 was amended by S.I. 1984/736."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1992/3222",
      "affecting_title": "The Value Added Tax (Input Tax) Order 1992"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1072/article/3",
    "retrieved_at": "2026-10-29T16:25:11.694509+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}