http://www.legislation.gov.uk/uksi/2001/2305/article/2/made

The Value Added Tax (Conversion of Buildings) Order 2001

Tax

VAT

King's Printer of Acts of Parliament

2014-09-26

VALUE ADDED TAX

This Order, which comes into force on 1st August 2001, replaces Note (7) in Group 5 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) (“the Act”) and introduces a new Note (7A). The latter Note is also applied for the purposes of section 35 of the Act.