# The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012, 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”) 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”.
(3) For paragraph 10(3)(b) of Part 1 of Schedule 10, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2012/9780111519080/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/draft-housing-scotland-act-2010-consequential-provisions-and-modifications-order-2012/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.