8(1)In section 62 of the [1985 c. 69.] Housing Associations Act 1985 (grants for affording relief from tax), after subsection (1) insert—
“(1A)In subsection (1)(a)' letting' includes—
(a)in England and Wales, the grant of a shared ownership lease ;
(b)in Scotland, disposal under a shared ownership agreement.”.
(2)In section 73 of the Housing Associations Act 1985 (the index to Part II), at the appropriate place insert—
“shared ownership agreement (in Scotland) | section 106.” |