{
  "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/article-2.json",
  "legislation": "uksi/1997/51",
  "legislation_title": "The Value Added Tax (Registered Social Landlords) (No. 2) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Schedule 10 to the Value Added Tax Act 1994 shall be amended as follows—\n(a) in sub-paragraph (3)(a) of paragraph 2 substitute “relevant housing association” for “registered housing association”; and\n(b) for sub-paragraph (8) of paragraph 3 substitute—\n“(8) In paragraph 2 above “relevant housing association” means—\n(a) a registered social landlord within the meaning of Part I of the Housing Act 1996,\n(b) a registered housing association within the meaning of the Housing Associations Act 1985 (Scottish registered housing associations), or\n(c) a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992 (Northern Irish registered housing associations).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 52."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1985 c. 69."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1992/1725 (N.I. 15)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/51/article/2",
    "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."
}