Commentary

D7.641 Disposals of land between the Regulator of Social Housing and housing associations

Corporate tax
Corporate tax | Commentary

D7.641 Disposals of land between the Regulator of Social Housing and housing associations

Corporate tax | Commentary

D7.641 Disposals of land between the Regulator of Social Housing and housing associations

Certain disposals of land between the Regulator of Social Housing (formerly the Housing Corporation) and a housing association (ie a body defined in the Housing Associations Act 1985) may be made on a no gain/no loss basis for corporation tax on chargeable gains. References to the Regulator of Social Housing below include the Secretary of State and Scottish Homes1.

The treatment applies2 where:

  1.  

    (a)     the Regulator of Social Housing acquires from the housing association all the association's interest in all the land held by it for carrying out

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