http://www.legislation.gov.uk/ukpga/1994/23/section/95Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2023-05-10Expert Participation2023-05-01Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1)Part VI Supplementary provisions Interpretative provisionsF195 Meaning of “new means of transport”.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .