{
  "url": "https://openlegislation.uk/draft-housing-scotland-act-2010-consequential-provisions-and-modifications-order-2012/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/draft-housing-scotland-act-2010-consequential-provisions-and-modifications-order-2012/schedule/paragraph-5.json",
  "legislation": "ukdsi/2012/9780111519080",
  "legislation_title": "The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012",
  "legislation_url": "https://openlegislation.uk/draft-housing-scotland-act-2010-consequential-provisions-and-modifications-order-2012",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) The Value Added Tax Act 1994 is amended as follows.\n(2) For paragraph (b) of Note (21) of Group 5 of Schedule 8 (meaning of “relevant housing association”) substitute —\n“(b) a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17) which is either—\n(i) a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12), or\n(ii) a company within the meaning of the Companies Act 2006 (c.46), or”.\n(3) For paragraph 10(3)(b) of Part 1 of Schedule 10, substitute—\n“(b) a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17) which is either—\n(i) a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12), or\n(ii) a company within the meaning of the Companies Act 2006 (c.46), or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519080/schedule/paragraph/5",
    "retrieved_at": "2026-10-30T14:52:32.777185+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}