4.—(1) The Taxation of Chargeable Gains Act 1992 is amended as follows.
(2) In section 219(1)(c) (disposals following direction by housing regulator)(1), after “Housing and Regeneration Act 2008” insert “, section 106 of the Housing (Scotland) Act 2010”.
(3) In section 219(2) (disposals by housing related bodies: definitions)(2)—
(a)in the definition of “housing regulator”, after “the Regulator of Social Housing” insert—
“, the Scottish Housing Regulator”; and
(b)in paragraph (c) of the definition of “relevant housing provider”, for “section 57 of the Housing (Scotland) Act 2001” substitute “section 20(1) of the Housing (Scotland) Act 2010”.
(4) In section 259(3)(c) (gifts to housing associations: definition of “relevant housing provider”)(3), for “section 57 of the Housing (Scotland) Act 2001” substitute “section 20(1) of the Housing (Scotland) Act 2010”.
Section 219(1) was substituted by the Housing Act 1996 (Consequential Provisions) Order 1996 (S.I. 1996/2325), Schedule 2, paragraph 20(2) and amended by the Housing and Regeneration Act 2008 (c.17), Schedule 9, paragraph 18(2). There are other amendments to the section not relevant to this Order.
Section 219(2) was substituted by the Housing Act 1996 (Consequential Provisions) Order 1996 (S.I. 1996/2325), Schedule 2, paragraph 20(2). The definition of “housing regulator” was amended by the Housing and Regeneration Act 2008 (c.17), Schedule 9, paragraph 18(3)(a). The definition of “relevant housing provider” was substituted by paragraph 18(3)(b) of that Schedule. There are other amendments to the section not relevant to this Order.
Section 259 was amended by the Housing and Regeneration Act 2008 (c. 17), Schedule 9, paragraph 19.