SCHEDULES

SCHEDULE 2TRANSITIONAL PROVISIONS AND SAVINGS

PART 2OTHER PROVISION

Developers of certain non-residential buildings etc10

The fact that paragraphs 5 to 7 of Schedule 10 to VATA 1994 (as it stood before being rewritten by article 2 of this Order) are not rewritten by that article is not to affect—

a

the continued operation of Part 15 of the Value Added Tax Regulations 199548 (adjustments to the deduction of input tax on capital items) in relation to supplies treated as made on or before 1st March 1997, or

b

the continued operation of paragraph (b) of item 1 in Group 1 of Schedule 9 to VATA 1994, as read with Note (7)49, in relation to supplies made before 1st June 2020.