SCHEDULES
SCHEDULE 9Amendments of enactments: Part 2
Taxation of Chargeable Gains Act 1992 (c. 12)
I118
1
Section 219 (disposals by Housing Corporation, the Secretary of State, Scottish Homes and certain housing associations) is amended as follows.
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”.