
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—
(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