The Value Added Tax (Registered Social Landlords) (No. 1) Order 1997

• Citation: S.I. 1997/50
• Sections: 2

Section 1

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

Section 2

Group 5 (Construction of Buildings, etc. ) of Schedule 8 to the Value Added Tax Act 1994 shall be amended as follows–

(a) in item 3 substitute “relevant housing association” for “registered housing association”; and

(b) for Note (21) substitute–

(21) In item 3 “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).