Paragraph 5

(1)

The Value Added Tax Act 1994 is amended as follows.

(2)

For paragraph (b) of Note (21) of Group 5 of Schedule 8 (meaning of “relevant housing association”)^f1 substitute —

“(b)
a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17)^f2 which is either—

(i)
a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12)^f3, or

(ii)
a company within the meaning of the Companies Act 2006 (c.46), or”.

(3)

For paragraph 10(3)(b) of Part 1 of Schedule 10^f4, substitute—

“(b)
a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17) which is either—

(i)
a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12), or

(ii)
a company within the meaning of the Companies Act 2006 (c.46), or”.

Annotations

Footnotes

f1: Group 5 was substituted by the Value Added Tax (Construction of Buildings) Order 1995 (S.I. 1995/280), article 2. Note 21 was substituted by the Value Added Tax (Registered Social Landlords) (No.1) Order 1997 (S.I. 1997/50), article 2(b). Paragraph (b) of Note 21 was substituted by the Value Added Tax (Construction of Buildings) Order 2010 (S.1. 2010/486), article 2(1)(c). There are other amendments to Note 21 not relevant to this Order.
f2: Section 165 of that Act provides that a registered social landlord means a body registered in the register maintained under section 20(1) of that Act.
f3: The Co-operative and Community Benefit Societies and Credit Unions Act 1965 was formerly cited as the Industrial and Provident Societies Act 1965 and was re-named by virtue of the Co-operative and Community Benefit Societies and Credit Unions Act 2010 (c.7), section 2.
f4: Schedule 10 was substituted by the Value Added Tax (Buildings and Land) Order 2008 (S.I 2008/1146), article 2. There are other amendments to paragraph 10(3) of Schedule 10 not relevant to this Order.