Value Added Tax Act 1994 section 51A

Co-owners etc. of buildings and land

Section 51A was a provision intended to deal with the VAT treatment of co-owners of buildings and land, but it never came into force and has since been repealed.

• Section 51A was inserted into the VAT Act 1994 by the Finance Act 1995, but was only ever prospectively enacted — meaning it was awaiting a commencement date that was never set
• The section was intended to address how VAT applied to situations where buildings or land were held in co-ownership
• Because no commencement date was ever appointed, the provision never had legal effect
• The section was formally repealed from 1 June 2008 by statutory instrument S.I. 2008/1146, removing it from the statute book entirely

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