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1(1)This Schedule makes provision about reliefs available for certain transactions relating to social housing.E+W
(2)This Schedule is arranged as follows—
(a)Part 2 makes provision about relief available for [F1transactions subject to a public sector discount],
(b)Part 3 makes provision about the tax chargeable and relief available where a shared ownership lease or a rent to shared ownership lease transaction is entered into,
(c)Part 4 makes provision about the tax chargeable and relief available where a shared ownership trust is declared and where a rent to shared ownership trust scheme is entered into,
F2(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e)Part 6 provides relief for certain acquisitions by registered social landlords.
Textual Amendments
F1Words in Sch. 15 para. 1(2)(a) substituted (26.1.2019) by The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(i)(aa)
F2Sch. 15 para. 1(2)(d) omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(i)(bb)
Commencement Information
I1Sch. 15 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3