{
  "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/article-2.json",
  "legislation": "uksi/1990/2553",
  "legislation_title": "The Value Added Tax (Construction of Dwellings and Land) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For Note (7) in Group 8 of Schedule 5 to the Value Added Tax Act 1983 there shall be substituted the following–\n“(7) The grant of an interest in, or in any part of–\n(a) a building designed as a dwelling or number of dwellings; or\n(b) the site of such a building,\nis not within item 1 if–\n(i) the interest granted is such that the grantee is not entitled to reside in the building, or part, throughout the year; or\n(ii) residence there throughout the year, or the use of the building or part as the grantee’s principal private residence, is prevented by the terms of a covenant, statutory planning consent or similar permission.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 8 was amended by paragraph 1 of Schedule 3 to the Finance Act 1989 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2553/article/2",
    "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."
}