# The Value Added Tax (Construction of Dwellings and Land) Order 1990, Article 2


For Note (7) in Group 8 of Schedule 5 to the Value Added Tax Act 1983 there shall be substituted the following–
“(7) The grant of an interest in, or in any part of–
(a) a building designed as a dwelling or number of dwellings; or
(b) the site of such a building,
is not within item 1 if–
(i) the interest granted is such that the grantee is not entitled to reside in the building, or part, throughout the year; or
(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.”

---
Source: https://www.legislation.gov.uk/uksi/1990/2553/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.