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Corporation Tax Act 2010

Section 644: Approval of housing associations

1997.This section sets out the process by which housing associations are approved for the purposes of this Chapter. It is based on section 488(6) and (7) of ICTA.

1998.Since section 488 of ICTA was enacted, a number of changes to the approvals regime have been made as a result of devolution.

1999.Specified functions have been transferred:

2000.The effects of these modifications are included explicitly in this Chapter.

2001.In order to reflect changes in the responsibilities of the Department of the Environment and the Department for Social Development, the approvals process for Northern Ireland refers to the Department for Social Development instead of the Head of the Department of the Environment for Northern Ireland. See Change 47 in Annex 1.

2002.Subsection (4) provides a signpost to a saving provision in Schedule 2 concerning the concurrent exercise of these functions in relation to Wales by the Secretary of State and the Welsh Ministers where the association is a “cross-border body”.

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