Modifications etc. (not altering text)
C1Sch. 9 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))
5(1)This paragraph has effect for the purposes of paragraphs [F12, 4 and 4A] (shared ownership leases: election as to basis of taxation).U.K.
(2)A “qualifying body” means—
(a)a local housing authority within the meaning of the Housing Act 1985 (c. 68);
(b)a housing association within the meaning of—
(i)the Housing Associations Act 1985 (c. 69), or
(ii)Part 2 of the Housing (Northern Ireland) Order 1992 (S.I. 1992/1725 (N.I. 15));
(c)a housing action trust established under Part 3 of the Housing Act 1988 (c. 50);
(d)the Northern Ireland Housing Executive;
[F2(e)the Homes and Communities Agency;]
[F3(ea)the Greater London Authority so far as exercising its housing or regeneration functions or its new towns and urban development functions;]
(f)a development corporation established by an order made, or having effect as if made, under the New Towns Act 1981 (c. 64).
[F4(g)a [F5private registered provider] of social housing that is not within paragraph (b) (subject to sub-paragraph (2A)).]
[F6(2A)A [F7private registered provider] of social housing within sub-paragraph (2)(g) (“R”) is only a qualifying body in relation to a lease of premises if the following has been funded with the assistance of a grant or other financial assistance [F8made or given] under section 19 of the Housing and Regeneration Act 2008 [F9or by the Greater London Authority] —
(a)the purchase or construction of the premises by R (or a person connected with R), or
(b)the adaptation of the premises by R (or a person connected with R) for use as a dwelling.
(2B)[F10Section 1122 of the Corporation Tax Act 2010] (connected persons) has effect for the purposes of sub-paragraph (2A).]
(3)A lease is granted “in pursuance of the preserved right to buy” if—
(a)the vendor is a person against whom the right to buy under Part 5 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),
(b)the lessee is, or lessees are, the qualifying person for the purposes of the preserved right to buy, and
(c)the lease is of a dwelling that is the qualifying dwelling-house in relation to the purchaser.
Textual Amendments
F1Words in Sch. 9 para. 5(1) substituted (with effect in accordance with s. 303(4) of the amending Act) by Finance Act 2004 (c. 12), s. 303(2)
F2Sch. 9 para. 5(2)(e) substituted (1.12.2008) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 8 para. 80(3); S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13)
F3Sch. 9 para. 5(2)(ea) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(3)(a); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)
F4Sch. 9 para. 5(2)(g) inserted (with effect in accordance with s. 81(8) of the amending Act) by Finance Act 2009 (c. 10), s. 81(6)(a)
F5Words in Sch. 9 para. 5(2)(g) substituted (1.4.2010) by The Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (S.I. 2010/844), art. 1(2), Sch. 2 para. 25(b)
F6Sch. 9 para. 5(2A)(2B) inserted (with effect in accordance with s. 81(8) of the amending Act) by Finance Act 2009 (c. 10), s. 81(6)(b)
F7Words in Sch. 9 para. 5(2A) substituted (1.4.2010) by The Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (S.I. 2010/844), art. 1(2), Sch. 2 para. 25(b)
F8Words in Sch. 9 para. 5(2A) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(3)(b)(i); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)
F9Words in Sch. 9 para. 5(2A) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(3)(b)(ii); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)
F10Words in Sch. 9 para. 5(2B) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 417(2) (with Sch. 2)