Article 2

Group 5 (Construction of Buildings, etc.) of Schedule 8 to the Value Added Tax Act 1994^f1 shall be amended as follows–

(a)

in item 3 substitute “relevant housing association” for “registered housing association”; and

(b)

for Note (21) substitute–

“(21)

In item 3 “relevant housing association” means–

(a)

a registered social landlord within the meaning of Part I of the Housing Act 1996^f2,

(b)

a registered housing association within the meaning of the Housing Associations Act 1985^f3 (Scottish registered housing associations), or

(c)

a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992^f4 (Northern Irish registered housing associations).”.

Annotations

Footnotes

f1: Group 5 was substituted by S.I. 1995/280.
f2: 1996 c. 52.
f3: 1985 c. 69.
f4: S.I. 1992/1725 (N.I. 15).