# The Value Added Tax (Registered Social Landlords) (No. 2) Order 1997, 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,
(b) a registered housing association within the meaning of the Housing Associations Act 1985 (Scottish registered housing associations), or
(c) a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992 (Northern Irish registered housing associations).”.

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Source: https://www.legislation.gov.uk/uksi/1997/51/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.