Schedule 10, Part 1, paragraph 10(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this paragraph “relevant housing association” means— a private registered provider of social housing, a registered social landlord within the meaning of Part 1 of the Housing Act 1996 (... Welsh registered social landlords), a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp17) which is either— a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12), or a company within the meaning of the Companies Act 2006 (c.46), or a registered housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992 (Northern Irish registered housing associations).
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Source: legislation.gov.uk · retrieved 2026-07-28