# The Value Added Tax (Input Tax) (Amendment) Order 1995, Article 3


In article 2—
(a) in the definition of “the Act”, for “1983” there shall be substituted “1994”;
(b) after the definition of “the Manx Act”, there shall be inserted—
““building materials” means any goods the supply of which would be zero-rated if supplied by a taxable person to a person to whom he is also making a supply of a description within either item 2 or item 3 of Group 5, or item 2 of Group 6, of Schedule 8 to the Act;”
(c) in the definition of “caravan”, for “item 1 of Group 11 of Schedule 5 to the Act” there shall be substituted “item 1 of Group 9 of Schedule 8 to the Act”; and

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Source: https://www.legislation.gov.uk/uksi/1995/281/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1995/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.