# The Value Added Tax (Construction of Buildings) Order 1987, Article 3


Article 8 of the Value Added Tax (Special Provisions) Order 1981shall 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 subparagraph—
“(d) carpets or carpeting materials.”.

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Source: https://www.legislation.gov.uk/uksi/1987/781/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-construction-of-buildings-order-1987/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.