32(1)Schedule 9 (stamp duty land tax: right to buy, shared ownership leases etc.) is amended as follows.E+W
(2)In paragraph 1(3)—
(a)for “The Housing Corporation” substitute “ The Regulator of Social Housing ”, and
(b)after “The Northern Ireland Housing Executive” insert— “ A non-profit registered provider of social housing ”.
(3)In paragraph 1(5) after “social landlord” insert “ or registered provider of social housing ”.
(4)After paragraph 1(5) insert—
“(6)A grant under section 19 of the Housing and Regeneration Act 2008 which—
(a)is made by virtue of section 35 of that Act, or
(b)is otherwise made to a relevant provider of social housing (within the meaning of section 35 of that Act) in respect of discounts given by the provider on disposals of dwellings to tenants,
does not count as part of the chargeable consideration for a right to buy transaction to which the vendor is a relevant provider of social housing.” ”
Commencement Information
I1Sch. 9 para. 32 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)