# The Value Added Tax (Registered Social Landlords) (No. 1) Order 1997, Article 2


Group 5 (Construction of Buildings, etc.) of Schedule 8 to the Value Added Tax Act 1994 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,
(b) a registered housing association within the meaning of the Housing Associations Act 1985 (Scottish registered housing associations), or
(c) a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992 (Northern Irish registered housing associations).”.

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Source: https://www.legislation.gov.uk/uksi/1997/50/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-registered-social-landlords-no-1-order-1997/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.