{
  "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990",
  "json_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990.json",
  "id": "uksi/1990/2553",
  "title": "The Value Added Tax (Construction of Dwellings and Land) Order 1990",
  "short_title": "Value Added Tax (Construction of Dwellings and Land) 1990",
  "long_title": "Article 2 of this Order substitutes a new Note (7) in Group 8 of Schedule 5 to the Value Added Tax Act 1983 (c. 55.). The new Note excludes from zero-rating any supply by a developer of a dwelling, and now a site for a dwelling, where the owner or lessee is not entitled to live throughout the year because the terms of the sale or lease so prevent or residence throughout the year or use of the dwelling as a principal private residence is prevented by the terms of a covenant, statutory planning consent or similar permission.",
  "citation": "S.I. 1990/2553",
  "type": "uksi",
  "year": "1990",
  "number": "2553",
  "version": "current",
  "date": "1990-12-13",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/note",
      "extent": null,
      "status": null,
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    }
  ],
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      "language": null,
      "date": "2023-11-22",
      "size": 161226,
      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/pdf/uksi_19902553_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1990/2553/pdfs/uksi_19902553_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/16",
        "section/17",
        "section/48"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2553",
    "retrieved_at": "2026-10-29T14:54:34.607770+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."
}