Amendment of Group 5 of Schedule 8 to the Value Added Tax Act 19942

1

In Note (21)2 of Group 5 of Schedule 8 to the Value Added Tax Act 1994 (construction of buildings, etc)—

a

before paragraph (a) insert—

za

a private registered provider of social housing,

b

in paragraph (a), after “1996” insert “(Welsh registered social landlords)”, and

c

for paragraph (b) substitute—

b

a registered social landlord within the meaning of the Housing (Scotland) Act 2001 (asp 10) (Scottish registered social landlords), or

2

Until the coming into force of provision defining “private registered provider of social housing” in enactments and instruments generally, that expression in Note (21) of Group 5 of Schedule 8 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.