# The Value Added Tax (Construction of Dwellings and Land) Order 1990, Introduction: Introductory text


VALUE ADDED TAX
Approved by the House of CommonsMade 13th December 1990
Laid before the House of Commons 17th December 1990
Coming into force 1st February 1991
The Treasury, in exercise of the powers conferred on them by sections 16(4), 17(2) and 48(6) of the Value Added Tax Act 1983 and of all powers enabling them in that behalf, hereby make the following Order:

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