# The Value Added Tax (Land Exemption) Order 2012, Introduction: Introductory text


Value Added Tax
Approved by the House of CommonsMade 11th January 2012
Laid before the House of Commons 11th January 2012
Coming into force 1st March 2012
The Treasury make the following Order in exercise of the powers conferred by section 31(2) of the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2012/58/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-land-exemption-order-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.