# The Value Added Tax (Supply of Services) (Amendment) Order 2003, Article 4


After article 3 insert—
“3A. For the purposes of this Order, references to services supplied to a person include references to supplies of—
“(a a major interest in land,
(b) any building or part of a building,
(c) any civil engineering work or part of such a work, or
(d) any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise).
3B. Where article 3 above applies in relation to supplies of goods falling within any of paragraphs (a) to (d) of article 3A above, the person shall be treated as supplying a service of making the goods available, and the other articles of this order shall apply with appropriate modifications.”.

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Source: https://www.legislation.gov.uk/uksi/2003/1055/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-supply-of-services-amendment-order-2003/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.