- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
1. This Order may be cited as the Value Added Tax (Registered Social Landlords) (No. 2) Order 1997 and shall come into force on 1st March 1997.
2. Schedule 10 to the Value Added Tax Act 1994 shall be amended as follows—
(a)in sub-paragraph (3)(a) of paragraph 2 substitute “relevant housing association” for “registered housing association”; and
(b)for sub-paragraph (8) of paragraph 3 substitute—
“(8) In paragraph 2 above “relevant housing association” means—
(a)a registered social landlord within the meaning of Part I of the Housing Act 1996(1),
(b)a registered housing association within the meaning of the Housing Associations Act 1985(2) (Scottish registered housing associations), or
(c)a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992(3) (Northern Irish registered housing associations).”.
Patrick McLoughlin
Roger Knapman
Two of the Lords Commissioners of Her Majesty’s Treasury
1st March 1997
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: