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SCHEDULES

SCHEDULE 7E+WTransfer schemes: tax

Key conceptsE+W

2(1)In this Schedule—E+W

(a)transfer scheme” means a scheme under section 51 or 65, and

(b)transfer” means a transfer under a transfer scheme.

(2)In this Schedule “transfer between bodies” means a transfer—

(a)from the Urban Regeneration Agency, the Commission for the New Towns or the Housing Corporation, and

(b)to the HCA or the Regulator of Social Housing.

(3)In this Schedule “transfer to government” means a transfer to—

(a)a Minister of the Crown, or

(b)the Welsh Ministers.

Commencement Information

I1Sch. 7 para. 2 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)