S. 107 applied by S.I. 1986/2092, art. 12

1891 c. 39.

S. 107(2) repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(1)

Words substituted by Housing (Consequential Provisions) Act 1985 (c. 71, SIF 61), s. 4, Sch. 2 para. 48(a)

1972 c. 9 (N.I.)

Words in s. 107(3)(b) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 123; S.I. 1996/323, art. 4(c)

S. 107(3)(ca) repealed (1.11.1998) by 1998 c. 38, s. 152, Sch. 18 Pt. VI (with ss. 137(1), 139(2), 141(1)); S.I. 1998/2244, art. 5

Reference to Scottish Homes substituted (E.W.S.) for the reference to Scottish Special Housing Association by Housing (Scotland) Act (c. 43, SIF 61), Ss. 1, 3 Sch. 2 para. 1

S. 107(3)(ea) inserted (1.10.1996) by 1996 c. 52, s. 55, Sch. 3 para. 1(2); S.I. 1996/2402, art. 3

Word and s. 107(3)(f)(i)(ii) substituted for words in s. 107(3)(f) (1.10.1996) by 1996 c. 52, s. 55, Sch. 3 para. 1(3); S.I. 1996/2402, art. 3

S. 107(3)(ff) inserted by Finance Act 1988 (c. 39, SIF 114), s. 142(2)

1965 c. 59.

1968 c. 16.

1980 c. 65.

1965 c. 13. (N.I.)

S. 107(3)(i) repealed (1.10.1998) by 1998 c. 38, s. 152, Sch. 18 Pt. IV (wih ss. 137(1), 139(2), 141(1)); S.I. 1998/2244, art. 4

Words in s. 107(3)(k) substituted (22.8.1996) by 1996 c. 16, ss. 103, 104, Sch. 7 Pt. II para. 33

1967 c. 77.

S. 107(3)(Ka) inserted (1.4.1998) by 1997 c. 50, s. 134(1), Sch. 9 para. 42; S.I. 1998/354, art. 2

S.I. 1972/1263 (N.I. 12).

1980 c. 52.

S. 107(3)(n) added by Finance Act 1984 (c. 43, SIF 114), s. 110(1)(2)(4)

S. 107(3)(o) added by Finance Act 1984 (c. 43, SIF 114), s. 110(5)

S. 107(3A) added by Finance Act 1984 (c. 43, SIF 114), s. 110(1)(3)(4)

Words in s. 107(3A) substituted (1.10.1996) by 1996 c. 52, s. 55, Sch. 3 para. 1(4); S.I. 1996/2402, art. 3

S. 107(3B) inserted (17.8.1992) by Housing and Planning Act 1986 (c. 63, SIF 114), s. 24(1)(2), Sch. 5 Pt. II para. 18; S.I. 1992/1753, art. 2(2).

S. 107(3C) inserted (1.4.1997) by 1996 c. 52, s. 55, SCh. 3 para. 1(5); S.I. 1997/618, art. 2

http://www.legislation.gov.uk/ukpga/1981/35/section/107/1998-11-01Finance Act 1981An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.81-09-01texttext/xmlenStatute Law Database2019-03-041998-11-01Part VI Stamp Duty
107 Sale of houses at discount by local authorities etc.1

Where a conveyance or transfer to which this section applies is subject contingently to the payment of any money (whether by virtue of that conveyance or transfer or otherwise), then, notwithstanding section 57 of the Stamp Act 1891, that money shall not be deemed to be part of the consideration in respect of which the conveyance or transfer is chargeable with ad valorem duty.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

This section applies to any conveyance or transfer on sale of a dwelling-house (including the grant of a lease) at a discount by—

a

any Minister of the Crown or Northern Ireland department;

b

a local housing authority within the meaning of the Housing Act 1985, a county council, a district council within the meaning of the Local Government Act (Northern Ireland) 1972 or in Scotland a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994, the common good of such a council or any trust under its control;

c

the Housing Corporation;

ca

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

the Scottish Homes;

e

the Northern Ireland Housing Executive;

ea

a registered social landlord within the meaning of Part I of the Housing Act 1996;

f

a housing association registered—;

i

in Scotland, under the Housing Associations Act 1985, or

ii

in Northern Ireland, under Part II of the Housing (Northern Ireland) Order 1992;

ff

a housing action trust established under Part III of the Housing Act 1988;

g

a development corporation established by an order made or having effect as if made under the New Towns Act 1965 or the New Towns (Scotland) Act 1968 or an urban development corporation established by an order made under section 135 of the Local Government, Planning and Land Act 1980;

h

the Commission for the New Towns or a new town commission established under section 7 of the New Towns Act (Northern Ireland) 1965;

i

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j

the Council of the Isles of Scilly;

k

a police authority within the meaning of section 101(1) of the Police Act 1996 or section 2(1) or 19(9)(b) of the Police (Scotland) Act 1967, or the Police Authority for Northern Ireland;

ka

the Service Authority for the National Crime Squad or the Service Authority for the National Criminal Intelligence Service;

l

an Education and Libraries Board established under the Education and Libraries (Northern Ireland) Order 1972;

m

any person mentioned in paragraph (e), (i), (j) or (l) of section 1(10) of the Tenants’ Rights, Etc. (Scotland) Act 1980.

n

the United Kingdom Atomic Energy Authority

o

such other body as the Treasury may, by order made by statutory instument, prescribe for the purposes of this section

3A

This section also applies to any conveyance or transfer on sale of a dwelling house where the conveyance or transfer is made pursuant to a sub-sale made at a discount by a body falling within subsection (3)(ea) or (f)above.

3B

This section also applies to a conveyance or transfer on sale (including the grant of a lease) by a person against whom the right to buy under Part V of the Housing Act 1985 is exercisable by virtue of section 171A of that Act (preservation of right to buy on disposal to private sector landlord) to a person who is the qualifying person for the purposes of the preserved right to buy and in relation to whom that dwelling-house is the qualifying dwelling-house.

3C

A grant under section 20 or 21 of the Housing Act 1996 (purchase grants in respect of disposals at a discount by registered social landlords) shall not be treated as part of the consideration for a conveyance or transfer to which this section applies made by a body falling within subsection (3)(ea) above.

4

This section applies to instruments executed on or after 23rd March 1981 and shall be deemed to have come into force on that date.

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<note class="commentary C" eId="c1606254">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107">S. 107</ref>
applied by
<ref href="http://www.legislation.gov.uk/id/uksi/1986/2092">S.I. 1986/2092</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1986/2092/article/12">art. 12</ref>
</p>
</note>
<note class="commentary M" eId="c1606255">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1891/39">1891 c. 39</ref>
.
</p>
</note>
<note class="commentary F" eId="c1606256">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/2">S. 107(2)</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 114)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/98/6">s. 98(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/27/part/IX/1">Sch. 27 Pt. IX(1)</ref>
</p>
</note>
<note class="commentary F" eId="c1606257">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/71">Housing (Consequential Provisions) Act 1985 (c. 71, SIF 61)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/71/section/4">s. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/71/schedule/2/paragraph/48/a">Sch. 2 para. 48(a)</ref>
</p>
</note>
<note class="commentary M" eId="c1606258">
<p>
<ref href="http://www.legislation.gov.uk/id/apni/1972/9">1972 c. 9 (N.I.)</ref>
</p>
</note>
<note class="commentary F" eId="c1606259">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/b">s. 107(3)(b)</ref>
substituted (1.4.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/39">1994 c. 39</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/39/section/180/1">s. 180(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/39/schedule/13/paragraph/123">Sch. 13 para. 123</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1996/323">S.I. 1996/323</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/323/article/4/c">art. 4(c)</ref>
</p>
</note>
<note class="commentary F" eId="c1606260">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/ca">S. 107(3)(ca)</ref>
repealed (1.11.1998) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38">1998 c. 38</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38/section/152">s. 152</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38/schedule/18/part/VI">Sch. 18 Pt. VI</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38/section/137/1">ss. 137(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38/section/139/2">139(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38/section/141/1">141(1)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2244">S.I. 1998/2244</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2244/article/5">art. 5</ref>
</p>
</note>
<note class="commentary F" eId="c1606261">
<p>Reference to Scottish Homes substituted (E.W.S.) for the reference to Scottish Special Housing Association by Housing (Scotland) Act (c. 43, SIF 61), Ss. 1, 3 Sch. 2 para. 1</p>
</note>
<note class="commentary F" eId="c1606262">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/ea">S. 107(3)(ea)</ref>
inserted (1.10.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52">1996 c. 52</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52/section/55">s. 55</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52/schedule/3/paragraph/1/2">Sch. 3 para. 1(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2402">S.I. 1996/2402</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2402/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="c1606263">
<p>
Word and s. 107(3)(f)(i)(ii) substituted for words in s. 107(3)(f) (1.10.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52">1996 c. 52</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52/section/55">s. 55</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52/schedule/3/paragraph/1/3">Sch. 3 para. 1(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2402">S.I. 1996/2402</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2402/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="c1606264">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/ff">S. 107(3)(ff)</ref>
inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 114)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/142/2">s. 142(2)</ref>
</p>
</note>
<note class="commentary M" eId="c1606265">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1965/59">1965 c. 59</ref>
.
</p>
</note>
<note class="commentary M" eId="c1606266">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/16">1968 c. 16</ref>
.
</p>
</note>
<note class="commentary M" eId="c1606267">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1980/65">1980 c. 65</ref>
.
</p>
</note>
<note class="commentary M" eId="c1606268">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1965/13">1965 c. 13</ref>
. (N.I.)
</p>
</note>
<note class="commentary F" eId="c1606269">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/i">S. 107(3)(i)</ref>
repealed (1.10.1998) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38">1998 c. 38</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38/section/152">s. 152</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/38/schedule/18/part/IV">Sch. 18 Pt. IV</ref>
(wih ss. 137(1), 139(2), 141(1));
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2244">S.I. 1998/2244</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2244/article/4">art. 4</ref>
</p>
</note>
<note class="commentary F" eId="c1606270">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/k">s. 107(3)(k)</ref>
substituted (22.8.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/16">1996 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/16/section/103">ss. 103</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/16/section/104">104</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/16/schedule/7/part/II/paragraph/33">Sch. 7 Pt. II para. 33</ref>
</p>
</note>
<note class="commentary M" eId="c1606271">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1967/77">1967 c. 77</ref>
.
</p>
</note>
<note class="commentary F" eId="c1606272">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/Ka">S. 107(3)(Ka)</ref>
inserted (1.4.1998) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/50">1997 c. 50</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/50/section/134/1">s. 134(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/50/schedule/9/paragraph/42">Sch. 9 para. 42</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1998/354">S.I. 1998/354</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/354/article/2">art. 2</ref>
</p>
</note>
<note class="commentary M" eId="c1606273">
<p>
<ref href="http://www.legislation.gov.uk/id/nisi/1972/1263">S.I. 1972/1263 (N.I. 12)</ref>
.
</p>
</note>
<note class="commentary M" eId="c1606274">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1980/52">1980 c. 52</ref>
.
</p>
</note>
<note class="commentary F" eId="c1606275">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/n">S. 107(3)(n)</ref>
added by
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 114)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/110/1/2/4">s. 110(1)(2)(4)</ref>
</p>
</note>
<note class="commentary F" eId="c1606276">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/o">S. 107(3)(o)</ref>
added by
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 114)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/110/5">s. 110(5)</ref>
</p>
</note>
<note class="commentary F" eId="c1606277">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3A">S. 107(3A)</ref>
added by
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 114)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/110/1/3/4">s. 110(1)(3)(4)</ref>
</p>
</note>
<note class="commentary F" eId="c1606278">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3A">s. 107(3A)</ref>
substituted (1.10.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52">1996 c. 52</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52/section/55">s. 55</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52/schedule/3/paragraph/1/4">Sch. 3 para. 1(4)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2402">S.I. 1996/2402</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2402/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="c1606279">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3B">S. 107(3B)</ref>
inserted (17.8.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/63">Housing and Planning Act 1986 (c. 63, SIF 114)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/63/section/24/1/2">s. 24(1)(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/63/schedule/5/part/II/paragraph/18">Sch. 5 Pt. II para. 18</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/1753">S.I. 1992/1753</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/1753/article/2/2">art. 2(2)</ref>
.
</p>
</note>
<note class="commentary F" eId="c1606280">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3C">S. 107(3C)</ref>
inserted (1.4.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52">1996 c. 52</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/52/section/55">s. 55</ref>
, SCh. 3 para. 1(5);
<ref href="http://www.legislation.gov.uk/id/uksi/1997/618">S.I. 1997/618</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/618/article/2">art. 2</ref>
</p>
</note>
</notes>
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<part eId="part-VI" period="#period2">
<num>Part VI</num>
<heading> Stamp Duty</heading>
<section eId="section-107" period="#period3">
<num>107</num>
<heading>
Sale of houses at discount by local authorities
<abbr title="et cetera" xml:lang="la">etc.</abbr>
<noteRef href="#c1606254" marker="C1" class="commentary C"/>
</heading>
<subsection eId="section-107-1">
<num>1</num>
<content>
<p>
Where a conveyance or transfer to which this section applies is subject contingently to the payment of any money (whether by virtue of that conveyance or transfer or otherwise), then, notwithstanding section 57 of the
<noteRef href="#c1606255" marker="M1" class="commentary M"/>
Stamp Act 1891, that money shall not be deemed to be part of the consideration in respect of which the conveyance or transfer is chargeable with ad valorem duty.
</p>
</content>
</subsection>
<subsection eId="section-107-2">
<num>2</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c1606256" marker="F1" class="commentary F"/>
</p>
</content>
</subsection>
<subsection eId="section-107-3">
<num>3</num>
<intro>
<p>This section applies to any conveyance or transfer on sale of a dwelling-house (including the grant of a lease) at a discount by—</p>
</intro>
<paragraph eId="section-107-3-a">
<num>a</num>
<content>
<p>any Minister of the Crown or Northern Ireland department;</p>
</content>
</paragraph>
<paragraph eId="section-107-3-b">
<num>b</num>
<content>
<p>
a
<ins class="d29p14813 first last">
<noteRef href="#c1606257" marker="F2" class="commentary attribute F"/>
local housing authority within the meaning of the Housing Act 1985
</ins>
, a county council, a district council within the meaning of the
<noteRef href="#c1606258" marker="M2" class="commentary M"/>
Local Government Act (Northern Ireland) 1972 or in Scotland a
<ins class="d29p14819 first last">
<noteRef href="#c1606259" marker="F3" class="commentary attribute F"/>
council constituted under section 2 of the Local Government
<abbr title="et cetera" xml:lang="la">etc.</abbr>
(Scotland) Act 1994
</ins>
, the common good of such a council or any trust under its control;
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-c">
<num>c</num>
<content>
<p>the Housing Corporation;</p>
</content>
</paragraph>
<paragraph eId="section-107-3-ca">
<num>
<noteRef href="#c1606260" marker="F4" class="commentary F"/>
ca
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="section-107-3-d">
<num>d</num>
<content>
<p>
the
<ins class="d29p14842 first last">
<noteRef href="#c1606261" marker="F5" class="commentary attribute F"/>
Scottish Homes
</ins>
;
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-e">
<num>e</num>
<content>
<p>the Northern Ireland Housing Executive;</p>
</content>
</paragraph>
<paragraph eId="section-107-3-ea">
<num>
<ins class="d29p14852 first">
<noteRef href="#c1606262" marker="F6" class="commentary attribute F"/>
ea
</ins>
</num>
<content>
<p>
<ins class="d29p14852 last">a registered social landlord within the meaning of Part I of the Housing Act 1996;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-f">
<num>f</num>
<intro>
<p>
a housing association
<ins class="d29p14867 first">
<noteRef href="#c1606263" marker="F7" class="commentary attribute F"/>
registered—;
</ins>
</p>
</intro>
<subparagraph eId="section-107-3-f-i">
<num>
<ins class="d29p14867">i</ins>
</num>
<content>
<p>
<ins class="d29p14867">in Scotland, under the Housing Associations Act 1985, or</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-107-3-f-ii">
<num>
<ins class="d29p14867">ii</ins>
</num>
<content>
<p>
<ins class="d29p14867 last">in Northern Ireland, under Part II of the Housing (Northern Ireland) Order 1992;</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-107-3-ff">
<num>
<ins class="d29p14882 first">
<noteRef href="#c1606264" marker="F8" class="commentary attribute F"/>
ff
</ins>
</num>
<content>
<p>
<ins class="d29p14882 last">a housing action trust established under Part III of the Housing Act 1988;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-g">
<num>g</num>
<content>
<p>
a development corporation established by an order made or having effect as if made under the
<noteRef href="#c1606265" marker="M3" class="commentary M"/>
New Towns Act 1965 or the
<noteRef href="#c1606266" marker="M4" class="commentary M"/>
New Towns (Scotland) Act 1968 or an urban development corporation established by an order made under section 135 of the
<noteRef href="#c1606267" marker="M5" class="commentary M"/>
Local Government, Planning and Land Act 1980;
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-h">
<num>h</num>
<content>
<p>
the Commission for the New Towns or a new town commission established under section 7 of the
<noteRef href="#c1606268" marker="M6" class="commentary M"/>
New Towns Act (Northern Ireland) 1965;
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-i">
<num>
<noteRef href="#c1606269" marker="F9" class="commentary F"/>
i
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="section-107-3-j">
<num>j</num>
<content>
<p>the Council of the Isles of Scilly;</p>
</content>
</paragraph>
<paragraph eId="section-107-3-k">
<num>k</num>
<content>
<p>
a police authority within the meaning of
<ins class="d29p14929 first last">
<noteRef href="#c1606270" marker="F10" class="commentary attribute F"/>
section 101(1) of the Police Act 1996
</ins>
or section 2(1) or 19(9)(b) of the
<noteRef href="#c1606271" marker="M7" class="commentary M"/>
Police (Scotland) Act 1967, or the Police Authority for Northern Ireland;
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-ka">
<num>
<ins class="d29p14935 first">
<noteRef href="#c1606272" marker="F11" class="commentary attribute F"/>
ka
</ins>
</num>
<content>
<p>
<ins class="d29p14935 last">the Service Authority for the National Crime Squad or the Service Authority for the National Criminal Intelligence Service;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-l">
<num>l</num>
<content>
<p>
an Education and Libraries Board established under the
<noteRef href="#c1606273" marker="M8" class="commentary M"/>
Education and Libraries (Northern Ireland) Order 1972;
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-m">
<num>m</num>
<content>
<p>
any person mentioned in paragraph (e), (i), (j) or (l) of section 1(10) of the
<noteRef href="#c1606274" marker="M9" class="commentary M"/>
Tenants’ Rights, Etc. (Scotland) Act 1980.
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-n">
<num>
<ins class="d29p14960 first">
<noteRef href="#c1606275" marker="F12" class="commentary attribute F"/>
n
</ins>
</num>
<content>
<p>
<ins class="d29p14960 last">the United Kingdom Atomic Energy Authority</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-107-3-o">
<num>
<ins class="d29p14968 first">
<noteRef href="#c1606276" marker="F13" class="commentary attribute F"/>
o
</ins>
</num>
<content>
<p>
<ins class="d29p14968 last">such other body as the Treasury may, by order made by statutory instument, prescribe for the purposes of this section</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-107-3A">
<num>
<ins class="d29p14976 first">
<noteRef href="#c1606277" marker="F14" class="commentary attribute F"/>
3A
</ins>
</num>
<content>
<p>
<ins class="d29p14976">This section also applies to any conveyance or transfer on sale of a dwelling house where the conveyance or transfer is made pursuant to a sub-sale made at a discount by a body falling within </ins>
<ins class="d29p14976">
<ins class="d29p14983 first last">
<noteRef href="#c1606278" marker="F15" class="commentary attribute F"/>
subsection (3)(ea) or (f)
</ins>
</ins>
<ins class="d29p14976 last">above.</ins>
</p>
</content>
</subsection>
<subsection eId="section-107-3B">
<num>
<ins class="d29p14988 first">
<noteRef href="#c1606279" marker="F16" class="commentary attribute F"/>
3B
</ins>
</num>
<content>
<p>
<ins class="d29p14988 last">This section also applies to a conveyance or transfer on sale (including the grant of a lease) by a person against whom the right to buy under Part V of the Housing Act 1985 is exercisable by virtue of section 171A of that Act (preservation of right to buy on disposal to private sector landlord) to a person who is the qualifying person for the purposes of the preserved right to buy and in relation to whom that dwelling-house is the qualifying dwelling-house.</ins>
</p>
</content>
</subsection>
<subsection eId="section-107-3C">
<num>
<ins class="d29p14996 first">
<noteRef href="#c1606280" marker="F17" class="commentary attribute F"/>
3C
</ins>
</num>
<content>
<p>
<ins class="d29p14996 last">A grant under section 20 or 21 of the Housing Act 1996 (purchase grants in respect of disposals at a discount by registered social landlords) shall not be treated as part of the consideration for a conveyance or transfer to which this section applies made by a body falling within subsection (3)(ea) above.</ins>
</p>
</content>
</subsection>
<subsection eId="section-107-4">
<num>4</num>
<content>
<p>This section applies to instruments executed on or after 23rd March 1981 and shall be deemed to have come into force on that date.</p>
</content>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>