{
  "url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-1987/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-1987/article-2.json",
  "legislation": "uksi/1987/781",
  "legislation_title": "The Value Added Tax (Construction of Buildings) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-1987",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 8of Schedule 5 to the Value Added Tax Act 1983 shall be vane\n(a) by substituting for Note (1A) the following Note—\n“(IA) Any reference in item 2 or the following Notes to the construction of any building or the construction of any civil engineering work does not include a reference to\n(a) the conversion, reconstruction, alteration or enlargement of any existing building or civil engineering work; or\n(b) any extension or annexation to an existing building which provides for internal access to the existing building or of which the separate use, letting or disposal is prevented by the terms of any covenant, statutory planning consent or similar permission;\nand the reference in item 1 to a person constructing a building shall be construed accordingly.;”\n(b) by inserting in Note (2A) after paragraph (c), the following—\n“(d) carpets or carpeting materials.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 8 was varied by the Finance Act 1984 (c. 43), section 10 and Schedule 6(II)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/781/article/2",
    "retrieved_at": "2026-10-29T16:27:28.738112+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."
}