SCHEDULES

SCHEDULE 7Transfer schemes: tax

Key concepts

2I1

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.