# The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019, Article 6: Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994


After Note 3 insert—
“Meaning of “qualifying person”
4. 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).
Meaning of “relevant housing association”
5. 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.).”.

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Source: https://www.legislation.gov.uk/uksi/2019/958/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.