Commentary

D7.642 Disposals of land by housing related bodies

Corporate tax
Corporate tax | Commentary

D7.642 Disposals of land by housing related bodies

Corporate tax | Commentary

D7.642 Disposals of land by housing related bodies

A transaction is treated as giving rise to neither a gain nor to a loss where1:

  1.  

    (a)     a housing regulator (formerly the Housing Corporation, the Secretary of State or Scottish Homes) disposes of land to a relevant housing provider (ie a non-profit registered provider of social housing, registered social landlord or a body registered in the relevant Scottish register);

  2.  

    (b)     a relevant housing provider disposes of land to another such provider;

  3.  

    (c)     a relevant housing provider is directed to dispose of property other than land to another such provider;

  4.  

    (d)     a relevant

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial