16E+WThe Taxation of Chargeable Gains Act 1992 is amended as follows.
Commencement Information
I1Sch. 9 para. 16 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
17(1)Section 218 (disposals of land between the Housing Corporation, Secretary of State or Scottish Homes and housing associations) is amended as follows.E+W
(2)For “the Housing Corporation”, wherever appearing, substitute “the Regulator of Social Housing”.
(3)For “the Corporation”, wherever appearing, substitute “the Regulator”.
(4)In subsection (1)(a) after “Housing Associations Act 1985” insert “, or in accordance with a requirement imposed under section 253 of the Housing and Regeneration Act 2008,”.
(5)In the heading to the section, and in the italic heading before it, for “Housing Corporation,” substitute “Regulator of Social Housing,”.
Commencement Information
I2Sch. 9 para. 17 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
18(1)Section 219 (disposals by Housing Corporation, the Secretary of State, Scottish Homes and certain housing associations) is amended as follows.E+W
(2)In subsection (1)—
(a)in paragraphs (a), (c) and (d) for “the Corporation” substitute “a housing regulator”,
(b)for “relevant housing association” and “association”, wherever appearing, substitute “relevant housing provider”,
(c)in paragraph (c) after “given under” insert “section 167 of the Housing and Regeneration Act 2008,”, and
(d)in the words after paragraph (d) for “the Corporation”, wherever appearing, substitute “the housing regulator”.
(3)In subsection (2)—
(a)for “ “the Corporation” means the Housing Corporation” substitute “housing regulator” means the Regulator of Social Housing”, and
(b)for the definition of “relevant housing association” substitute—
““relevant housing provider” means—
(a)a non-profit registered provider of social housing,
(b)a registered social landlord within the meaning of Part 1 of the Housing Act 1996, or
(c)a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001.”
(4)For the heading substitute “Disposals by housing related bodies”.
Commencement Information
I3Sch. 9 para. 18 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
19(1)Section 259 (gifts to housing associations) is amended as follows.E+W
(2)In subsection (1)(a) for “relevant housing association” substitute “relevant housing provider”.
(3)In subsections (1)(b) and (2) for “association”, wherever appearing, substitute “relevant housing provider”.
(4)For subsection (3) substitute—
“(3)In this section “relevant housing provider” means—
(a)a non-profit registered provider of social housing,
(b)a registered social landlord within the meaning of Part 1 of the Housing Act 1996,
(c)a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001, or
(d)a registered housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992.”
Commencement Information
I4Sch. 9 para. 19 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)