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Finance Act 1984

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This is the original version (as it was originally enacted).

120Extension of relief for Housing Corporation and registered housing associations

(1)In section 26 of the Development Land Tax Act 1976 (provisions relating to the Housing Corporation and certain housing associations) in subsection (1) (exemption from tax on realised development value accruing on deemed disposals by approved co-operative housing associations and self-build societies) for paragraphs (a) and (b) there shall be substituted—

“(a)the Housing Corporation, or

(b)a registered housing association, or

(c)an approved co-operative housing association not falling within paragraph (b) above, or

(d)an unregistered self-build society

and for the words " by that association or society " there shall be substituted the words

“by that body”;

.”

(2)In consequence of the amendments made by subsection (1) above, subsection (2) of the said section 26 (cases where tax liability was deferred) and, in subsection (3) of that section, the words " or subsection (2) " shall be omitted.

(3)This section has effect with respect to deemed disposals on or after 13th March 1984.

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