SCHEDULE

PART 1MODIFICATIONS OF PUBLIC GENERAL ACTS

Value Added Tax Act 1994 (c.23)

5

1

The Value Added Tax Act 1994 is amended as follows.

2

For paragraph (b) of Note (21) of Group 5 of Schedule 8 (meaning of “relevant housing association”)10 substitute —

b

a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17)11 which is either—

i

a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12)12, or

ii

a company within the meaning of the Companies Act 2006 (c.46), or

3

For paragraph 10(3)(b) of Part 1 of Schedule 1013, substitute—

b

a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17) which is either—

i

a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12), or

ii

a company within the meaning of the Companies Act 2006 (c.46), or