Article 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 1996^f1,

(b)

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

(c)

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

Annotations

Footnotes

f1: 1996 c. 52.
f2: 1985 c. 69.
f3: S.I. 1992/1725 (N.I. 15).