# The Value Added Tax (Registered Social Landlords) (No. 1) Order 1997, Note: Explanatory note


(This note is not part of the Order)
This 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.
Article 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”.

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