OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order provides for value added tax to be chargeable where a person performs for himself the construction services specified in the Order which–

(a)

are of a value of not less than £100,000, and

(b)

would be chargeable to tax at the standard rate if performed for a consideration.