# The Value Added Tax (Self-supply of Construction Services) Order 1989, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/1989/472/note (the official version)
Page: https://openlegislation.uk/value-added-tax-self-supply-of-construction-services-order-1989/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.