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The Value Added Tax (Registered Social Landlords) (No. 2) Order 1997

S.I. 1997/51 · Made 14 January 1997

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 14th January 1997

Laid before the House of Commons 15th January 1997

Coming into force 1st March 1997

The Treasury in exercise of the powers conferred on them by section 51(2) of the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 23.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Registered Social Landlords) (No. 2) Order 1997 and shall come into force on 1st March 1997.

2

Schedule 10 to the Value Added Tax Act 1994 shall be amended as follows—

(a)

in sub-paragraph (3)(a) of paragraph 2 substitute “relevant housing association” for “registered housing association”; and

(b)

for sub-paragraph (8) of paragraph 3 substitute—

“(8)

In paragraph 2 above “relevant housing association” means—

(a)

a registered social landlord within the meaning of Part I of the Housing Act 1996f1,

(b)

a registered housing association within the meaning of the Housing Associations Act 1985f2 (Scottish registered housing associations), or

(c)

a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992f3 (Northern Irish registered housing associations).”.

Signature

Patrick McLoughlin

Roger Knapman

Two of the Lords Commissioners of Her Majesty’s Treasury

1st March 1997

Explanatory note

(This note is not part of the Order)

This Order amends Schedule 10 (Buildings and Land) to the Value Added Tax Act 1994 with effect from 1st March 1997, to take account of changes introduced by the Housing Act 1996 (c. 52).

Article 2 amends paragraphs 2(3)(a) and 3(8) of Schedule 10 by replacing for England and Wales the references to “registered housing associations” with references to “registered social landlords”. This ensures that land supplied to a “registered social landlord” will be exempt from VAT in the same way as land supplied to a “registered housing association”.