{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-6.json",
  "legislation": "uksi/2019/958",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994",
  "text": "After Note 3 insert—\n“Meaning of “qualifying person”\n4. For the purposes of this Group “qualifying person” has the same meaning as it has for the purposes of Group 3 (see paragraph 6 of the Notes to that Group).\nMeaning of “relevant housing association”\n5. For the purposes of this Group “relevant housing association” has the meaning given by Note (21) of Group 5 of Schedule 8 (zero-rating: construction of buildings etc.).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Note 6 to Group 3, Schedule 7A has been amended by section 47 of, and paragraphs 47 and 48 of Schedule 3 to, the Tax Credits Act 2002 (c. 21) (by virtue of S.I. 2003/962), S.I 2013/601 and 2013/630 and S.I. 2015/2006 (N.I.1) (by virtue of S.R. 2016/46 (C. 2))."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Note 21 of Group 5, Schedule 8 has been amended by S.I. 1997/50, 2010/486 and 2012/700."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/958/article/6",
    "retrieved_at": "2026-10-28T22:40:20.198131+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."
}