# The Value Added Tax (Input Tax) Order 1992, Paragraph 3


Where a taxable person constructing or effecting any works to a building of a description in Schedule 8 to the Act for the purpose of making a grant of a major interest in it (or any part of it or its site), incorporates goods other than building materials in any part of the building or its site, NI acquisition VAT charged on the acquisition in Northern Ireland of such goods from a member State by the taxable person is excluded from any credit under section 25 of the Act.

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Source: https://www.legislation.gov.uk/uksi/1992/3222/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-order-1992/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.