Textual Amendments
F1Words in s. 218 cross-heading substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 17(5); S.I. 2010/862, art. 2 (with Sch.)
F2Words in s. 218 cross-heading substituted (1.11.1998) by Government of Wales Act 1998 (c. 38), ss. 140, 158(1), Sch. 16 para. 80; S.I. 1998/2244, art. 5
(1)In any case where—
(a)[F5a housing regulator] [F6or the Homes and Communities Agency] disposes of any land to a [F7relevant housing provider], or
(b)a [F7relevant housing provider] disposes of any land to another [F7relevant housing provider], or
(c)in pursuance of a direction of [F8a housing regulator] given under [F9section 167 of the Housing and Regeneration Act 2008[F10, section 106 of the Housing (Scotland) Act 2010],] 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 [F7relevant housing provider] disposes of any of its property, other than land, to another [F7relevant housing provider], or
(d)a [F7relevant housing provider] or an unregistered self-build society disposes of any land to [F11a housing regulator][F12, the Homes and Communities Agency or the Greater London Authority],
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 [F13the housing regulator][F14, the Homes and Communities Agency], [F7relevant 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 [F13the housing regulator][F15, the Homes and Communities Agency] or, as the case may be, that [F7relevant housing provider] or society.
(2)In this section—
[F16“housing regulator” means the Regulator of Social Housing][F17, the Scottish Housing Regulator], [F18the Secretary of State] or Scottish Homes;
[F19“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 [F20section 20(1) of the Housing (Scotland) Act 2010].]
“unregistered self-build society” has the same meaning as in the Housing Associations Act 1985.]
Textual Amendments
F3S. 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.)
F4S. 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)
F5Words 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.)
F6Words 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)
F7Words 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.)
F8Words 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.)
F9Words 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.)
F10Words in s. 219(1)(c) inserted (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 4(2)
F11Words 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.)
F12Words in s. 219(1)(d) substituted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 32; S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)
F13Words 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.)
F14Words 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)
F15Words 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)
F16Words 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.)
F17Words in s. 219(2) inserted (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 4(3)(a)
F18Words 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
F19Words 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.)
F20Words in s. 219(2) substituted (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 4(3)(b)
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)