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The Value Added Tax (Buildings and Land) Order 2008
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8.—(1) An election under paragraph 2 of Schedule 10 to VATA 1994(1) which was made before 1st November 1989 continues to have effect in accordance with paragraph 3(1)(b) of that Schedule.
(2) In this paragraph any reference to Schedule 10 to VATA 1994 is to that Schedule as it stood before being rewritten by article 2 of this Order.
(1)
Section 179 of the Finance Act 2006 (c. 25) provides that in that Act “VATA 1994” means the Value Added Tax Act 1994 (c. 23).
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