This order defines the specific regulatory framework for the application of Value Added Tax to the construction of dwellings and the transfer of land in the United Kingdom. The document is issued by the government of Great Britain to clarify tax liabilities for developers and property owners. It establishes the legal parameters under which certain construction activities are subject to or exempt from VAT, providing a definitive interpretation of tax law as it stood in 1990.

Legal professionals and tax practitioners view this order as a foundational historical document for understanding the evolution of UK property taxation. Readers frequently note the technical density of the prose, which is typical of statutory instruments intended for regulatory compliance.