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”)(1) substitute —
“(b)a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17)(2) which is either—
(i)a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12)(3), 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 10(4), 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”.
Group 5 was substituted by the Value Added Tax (Construction of Buildings) Order 1995 (S.I. 1995/280), article 2. Note 21 was substituted by the Value Added Tax (Registered Social Landlords) (No.1) Order 1997 (S.I. 1997/50), article 2(b). Paragraph (b) of Note 21 was substituted by the Value Added Tax (Construction of Buildings) Order 2010 (S.1. 2010/486), article 2(1)(c). There are other amendments to Note 21 not relevant to this Order.
Section 165 of that Act provides that a registered social landlord means a body registered in the register maintained under section 20(1) of that Act.
The Co-operative and Community Benefit Societies and Credit Unions Act 1965 was formerly cited as the Industrial and Provident Societies Act 1965 and was re-named by virtue of the Co-operative and Community Benefit Societies and Credit Unions Act 2010 (c.7), section 2.
Schedule 10 was substituted by the Value Added Tax (Buildings and Land) Order 2008 (S.I 2008/1146), article 2. There are other amendments to paragraph 10(3) of Schedule 10 not relevant to this Order.