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Housing and Regeneration Act 2008

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Changes over time for: Cross Heading: Continuity

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Changes to legislation:

Housing and Regeneration Act 2008, Cross Heading: Continuity is up to date with all changes known to be in force on or before 12 February 2025. 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. Help about Changes to Legislation

ContinuityE+W

9E+WA transfer by virtue of a scheme does not affect the validity of anything done by or in relation to the transferor before the transfer takes effect.

Commencement Information

I1Sch. 6 para. 9 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)

10E+WAnything which—

(a)is done by the transferor for the purposes of, or otherwise in connection with, anything transferred by virtue of a scheme, and

(b)is in effect immediately before the transfer date,

is to be treated as done by the transferee.

Commencement Information

I2Sch. 6 para. 10 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)

11E+WThere may be continued by or in relation to the transferee anything (including legal proceedings)—

(a)which relates to anything transferred by virtue of a scheme, and

(b)which is in the process of being done by or in relation to the transferor immediately before the transfer date.

Commencement Information

I3Sch. 6 para. 11 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)

12(1)This paragraph applies to any document—E+W

(a)which relates to anything transferred by virtue of a scheme, and

(b)which is in effect immediately before the transfer date.

(2)Any references in the document to the transferor are to be read as references to the transferee.

Commencement Information

I4Sch. 6 para. 12 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)

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