SCHEDULES

SCHEDULE 7Transfer schemes: tax

Key concepts

2

(1)

In this Schedule—

(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.