2010 No. 486
The Value Added Tax (Construction of Buildings) Order 2010
Made
Laid before the House of Commons
Coming into force
The Treasury make the following order in exercise of the powers conferred by section 30(4) and 96(9) of the Value Added Tax Act 19941:
Citation and commencement1
This Order may be cited as the Value Added Tax (Construction of Buildings) Order 2010 and shall come into force on 1st April 2010.
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.
(This note is not part of the Order)