
1 
This Order may be cited as the Value Added Tax (Input Tax) (Amendment) Order 1995 and shall come into force on 1st March 1995.
2 
The Value Added Tax (Input Tax) Order 1992 shall be amended in accordance with the following provisions of this Order.
3 
In article 2—
(a) in the definition of “the Act”, for “1983” there shall be substituted “1994”;
(b) after the definition of “the Manx Act”, there shall be inserted—“
 “building materials” means any goods the supply of which would be zero-rated if supplied by a taxable person to a person to whom he is also making a supply of a description within either item 2 or item 3 of Group 5, or item 2 of Group 6, of Schedule 8 to the Act;”
(c) in the definition of “caravan”, for “item 1 of Group 11 of Schedule 5 to the Act” there shall be substituted “item 1 of Group 9 of Schedule 8 to the Act”; and
4 
In article 4—
(a) in paragraph (1), for “14” there shall be substituted “25”;
(b) in paragraph (3)(b), for “18” there shall be substituted “32”;
(c) in paragraph (3)(c), for “3(3)” there shall be substituted “5(3)”; and
(d) in paragraph (3)(d), for “19(1)” there shall be substituted “37(1)”.
5 
In paragraph (1) of article 5, for “14” there shall be substituted “25”.
6 
For article 6, there shall be substituted—“
6 
Where a taxable person constructing, or effecting any works to a building, in either case for the purpose of making a grant of a major interest in it or any part of it or its site which is of a description in Schedule 8 to the Act, incorporates goods other than building materials in any part of the building or its site, input tax on the supply, acquisition or importation of the goods shall be excluded from credit under section 25 of the Act.”.
7 
In article 7—
(a) in paragraph (1), for “14” there shall be substituted “25”;
(b) in paragraph (2)(d)(i), for “paragraph 5A of Schedule 2 to the Act” there shall be substituted “paragraph 6 of Schedule 4 to the Act”;
(c) in paragraph (2)(d)(ii), for “16(7)” there shall be substituted “30(8)”;
(d) in paragraph (2)(f), for “item 12 of Group 14 of Schedule 5” there shall be substituted “item 14 of Group 12 of Schedule 8”;
(e) in paragraph (4), for “14(10)” there shall be substituted “25(7)”; and
(f) in paragraph (5)(b), for “3(5)” there shall be substituted “5(5)”.
Tim Wood
Derek Conway
Two of the Lords Commissioners of Her Majesty’s Treasury
8th February 1995