The Value Added Tax (Construction of Buildings) Order 2010

• Citation: S.I. 2010/486
• Sections: 2

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Construction of Buildings) Order 2010 and shall come into force on 1st April 2010.

Section 2 Amendment of Group 5 of Schedule 8 to the Value Added Tax Act 1994

(1) In Note (21) of Group 5 of Schedule 8 to the Value Added Tax Act 1994 (construction of buildings, etc )—

(a) before paragraph (a) insert—

(za) a private registered provider of social housing,

(b) in paragraph (a), after “1996” insert “(Welsh registered social landlords)”, and

(c) for paragraph (b) substitute—

(b) a registered social landlord within the meaning of the Housing (Scotland) Act 2001 (asp 10) (Scottish registered social landlords), or

(2) Until the coming into force of provision defining “private registered provider of social housing” in enactments and instruments generally, that expression in Note (21) of Group 5 of Schedule 8 to the Value Added Tax Act 1994 means persons listed in the register of providers of social housing maintained under Chapter 3 of Part 2 of the Housing and Regeneration Act 2008 who are not local authorities within the meaning of the Housing Associations Act 1985 .