{
  "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997",
  "json_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997.json",
  "id": "uksi/1997/51",
  "title": "The Value Added Tax (Registered Social Landlords) (No. 2) Order 1997",
  "short_title": "Value Added Tax (Registered Social Landlords) 1997",
  "long_title": "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).",
  "citation": "S.I. 1997/51",
  "type": "uksi",
  "year": "1997",
  "number": "51",
  "version": "current",
  "date": "1997-01-14",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/article-2",
      "extent": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/2008/1146",
      "affecting_title": "The Value Added Tax (Buildings and Land) Order 2008",
      "affecting_provisions": "Sch. 1 para. 22"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/51"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/51",
    "retrieved_at": "2026-10-29T12:27:53.847714+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."
}