SCHEDULE
PART 1MODIFICATIONS OF PUBLIC GENERAL ACTS
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