Until the coming into force of provision defining “private registered provider of social housing” in enactments and instruments generally, that expression in paragraph 10(3) of Schedule 10 to the Value Added Tax Act 1994 means persons listed in the register of providers of social housing maintained under Chapter 3 of Part 2 of the Housing and Regeneration Act 20084 who are not local authorities within the meaning of the Housing Associations Act 19855.