{
  "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-1-order-1997/note",
  "json_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-1-order-1997/note.json",
  "legislation": "uksi/1997/50",
  "legislation_title": "The Value Added Tax (Registered Social Landlords) (No. 1) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-1-order-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends Schedule 8 (zero-rating) to the Value Added Tax Act 1994 with effect from 1st March 1997, to take account of changes introduced by the Housing Act 1996.\nArticle 2 amends item 3 and Note (21) of Group 5 of Schedule 8 to replace England and Wales the reference to “registered housing associations” with a reference to “registered social landlords”. This ensures that the zero-rating which presently applies to services which are supplied to registered housing associations who are converting buildings into dwellings or other residential accommodation will apply also to “registered social landlords”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/50/note",
    "retrieved_at": "2026-10-29T12:27:54.763175+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."
}