The Value Added Tax (Registered Social Landlords) (No. 1) Order 1997 No. 50

2.  Group 5 (Construction of Buildings, etc.) of Schedule 8 to the Value Added Tax Act 1994(1) shall be amended as follows–

(a) in item 3 substitute “relevant housing association” for “registered housing association”; and

(b) for Note (21) substitute–

“(21) In item 3 “relevant housing association” means–

(a) a registered social landlord within the meaning of Part I of the Housing Act 1996(2),

(b) a registered housing association within the meaning of the Housing Associations Act 1985(3) (Scottish registered housing associations), or

(c) a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992(4) (Northern Irish registered housing associations).”.

(1)

Group 5 was substituted by S.I. 1995/280.

(2)

1996 c. 52.

(3)

1985 c. 69.

(4)

S.I. 1992/1725 (N.I. 15).