Statutory Instruments
2010 No. 486
Value Added Tax
The Value Added Tax (Construction of Buildings) Order 2010
Made
1st March 2010
Laid before the House of Commons
1st March 2010
Coming into force
1st April 2010
The Treasury make the following order in exercise of the powers conferred by section 30(4) and 96(9) of the Value Added Tax Act 1994( 1 ):
Citation and commencement
1. This Order may be cited as the Value Added Tax (Construction of Buildings) Order 2010 and shall come into force on 1st April 2010.
Amendment of Group 5 of Schedule 8 to the Value Added Tax Act 1994
2. —(1) In Note (21)( 2 ) 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, ” ( 3 ),
(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( 4 ) who are not local authorities within the meaning of the Housing Associations Act 1985( 5 ).
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
1st March 2010
Group 5 was substituted by S.I. 1995/280 , and Note (21) was later substituted by S.I. 1997/50 .
It is anticipated that, with effect from 1 April 2010, provision to define “private registered provider of social housing” in enactments and instruments generally will be made by the Housing and Regeneration Act 2008 (c. 17) as amended by the Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (see paragraph 5 of Schedule 1 and paragraph 1 of Schedule 2 to that Order). Until the coming into force of such provision, the expression is defined by article 2(2).