United Kingdom Statutory Instrument
The Value Added Tax (Construction of Dwellings and Land) Order 1990
Article 2 of this Order substitutes a new Note (7) in Group 8 of Schedule 5 to the Value Added Tax Act 1983 (c. 55.). The new Note excludes from zero-rating any supply by a developer of a dwelling, and now a site for a dwelling, where the owner or lessee is not entitled to live throughout the year because the terms of the sale or lease so prevent or residence throughout the year or use of the dwelling as a principal private residence is prevented by the terms of a covenant, statutory planning consent or similar permission.
Document details
- Link to document on publisher's website
- The Value Added Tax (Construction of Dwellings and Land) Order 1990 from Queen's Printer of Acts of Parliament
- Document type
- United Kingdom Statutory Instrument
- Date published
- 17 December 1990
- Last updated
- 4 July 2011
- Published by
- Queen's Printer of Acts of Parliament