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Version Superseded: 01/12/2008
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Taxation of Chargeable Gains Act 1992, Section 219 is up to date with all changes known to be in force on or before 13 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)In any case where—
(a)[F3a housing regulator] [F4or the Homes and Communities Agency] disposes of any land to a [F5relevant housing provider], or
(b)a [F5relevant housing provider] disposes of any land to another [F5relevant housing provider], or
(c)in pursuance of a direction of [F6a housing regulator] given under [F7section 167 of the Housing and Regeneration Act 2008,] Part I of the Housing Act 1996 or Part I of the Housing Associations Act 1985 (as the case may be) requiring it to do so, a [F5relevant housing provider] disposes of any of its property, other than land, to another [F5relevant housing provider], or
(d)a [F5relevant housing provider] or an unregistered self-build society disposes of any land to [F8a housing regulator] [F9or the Homes and Communities Agency],
both parties to the disposal shall be treated for the purposes of tax on chargeable gains as if the land or property disposed of were acquired from [F10the housing regulator][F11, the Homes and Communities Agency], [F5relevant housing provider] or unregistered self-build society making the disposal for a consideration of such an amount as would secure that on the disposal neither a gain nor a loss accrued to [F10the housing regulator][F12, the Homes and Communities Agency] or, as the case may be, that [F5relevant housing provider] or society.
(2)In this section—
[F13“housing regulator” means the Regulator of Social Housing], [F14the Secretary of State] or Scottish Homes;
[F15“relevant housing provider” means—
a non-profit registered provider of social housing,
a registered social landlord within the meaning of Part 1 of the Housing Act 1996, or
a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001.]
“unregistered self-build society” has the same meaning as in the Housing Associations Act 1985.]
Textual Amendments
F1S. 219 heading substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(4); S.I. 2010/862, art. 2 (with Sch.)
F2S. 219 substituted (1.10.1996) by The Housing Act 1996 (Consequential Provisions) Order 1996 (S.I. 1996/2325), art. 1(2), Sch. 2 para. 20(2)
F3Words in s. 219(1)(a) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(a); S.I. 2010/862, art. 2 (with Sch.)
F4Words in s. 219(1)(a) inserted (1.12.2008) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 8 para. 62(a); S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13)
F5Words in s. 219(1) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(b); S.I. 2010/862, art. 2 (with Sch.)
F6Words in s. 219(1)(c) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(a); S.I. 2010/862, art. 2 (with Sch.)
F7Words in s. 219(1)(c) inserted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(c); S.I. 2010/862, art. 2 (with Sch.)
F8Words in s. 219(1)(d) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(a); S.I. 2010/862, art. 2 (with Sch.)
F9Words in s. 219(1)(d) inserted (1.12.2008) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 8 para. 62(b); S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13)
F10Words in s. 219(1) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(d); S.I. 2010/862, art. 2 (with Sch.)
F11Words in s. 219(1) inserted (1.12.2008) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 8 para. 62(c)(i); S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13)
F12Words in s. 219(1) inserted (1.12.2008) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 8 para. 62(c)(ii); S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13)
F13Words in s. 219(2) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(3)(a); S.I. 2010/862, art. 2 (with Sch.)
F14Words in s. 219(2) substituted (1.11.1998) by virtue of Government of Wales Act 1998 (c. 38), ss. 140, 158(1), Sch. 16 para. 79; S.I. 1998/2244, art. 5
F15Words in s. 219(2) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(3)(b); S.I. 2010/862, art. 2 (with Sch.)
Modifications etc. (not altering text)
C1S. 219 modified (E.W.) (1.12.2008) by The Transfer of Housing Corporation Functions (Modifications and Transitional Provisions) Order 2008 (S.I. 2008/2839), arts. 1(1), 3, Sch. para. 1 (with art. 6)
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