# The Value Added Tax (Construction of Buildings) Order 2002, Article 2


In Note (17) to Group 5 of Schedule 8 to the Value Added Tax Act 1994—
(a) for “where an annexe is intended for use solely for a relevant charitable purpose and” substitute “where the whole or a part of an annexe is intended for use solely for a relevant charitable purpose and”; and
(b) at the beginning of paragraph (a) insert “the annexe”.

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Source: https://www.legislation.gov.uk/uksi/2002/1101/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-construction-of-buildings-order-2002/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.