Commentary

D7.638 Other housing associations

Corporate tax
Corporate tax | Commentary

D7.638 Other housing associations

Corporate tax | Commentary

D7.638 Other housing associations

Housing associations which do not trade for profit and are not approved co-operative housing associations (D7.637), may claim relief for income tax and corporation tax if the association was registered throughout the period in respect of which the claim is made1. The relief takes the form of appropriate grants made to such associations by the appropriate Secretary of State2 or, for Northern Ireland, the Head of the Department of the Environment3. Grants will be made when, and in such manner and under such conditions as the Secretary of State (or the Head of the Department) thinks

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