Statutory Instruments
2002 No. 1101
VALUE ADDED TAX
The Value Added Tax (Construction of Buildings) Order 2002
Made
17th April 2002
Laid before the House of Commons
17th April 2002
Coming into force
1st June 2002
The Treasury, in exercise of the powers conferred on them by section 30(4) of the Value Added Tax Act 1994( 1 ) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Construction of Buildings) Order 2002 and comes into force on 1st June 2002.
2. In Note (17) to Group 5 of Schedule 8 to the Value Added Tax Act 1994( 2 )—
(a) for “where an annexe is intended for use solely for a relevant charitable purpose and” substitute “where the whole or a part of an annexe is intended for use solely for a relevant charitable purpose and”; and
(b) at the beginning of paragraph (a) insert “the annexe”.
Tony McNulty
Anne McGuire
Two of the Lord’s Commissioners of Her Majesty’s Treasury
17th April 2002
Note (17) to Group 5 of Schedule 8 was added when the whole of that Group was substituted by S.I. 1995/280 .