Article 3

After article 10 insert—

“Goods put to private use or used, or made available for use, for non-business purposes

10A.

Paragraph 5(4) of Schedule 4 to the Act shall not apply to goods (including land treated as goods for the purposes of that paragraph by virtue of paragraph 9 of that Schedule) which have no economic life for the purposes of Part 15A of the Value Added Tax Regulations 1995^f1 at the time when they are used or made available for use.”.