http://www.legislation.gov.uk/ukpga/2008/17/schedule/7/crossheading/corporation-tax-continuity-of-trade
Housing and Regeneration Act 2008
An Act to establish the Homes and Communities Agency and make provision about it; to abolish the Urban Regeneration Agency and the Commission for the New Towns and make provision in connection with their abolition; to regulate social housing; to enable the abolition of the Housing Corporation; to make provision about sustainability certificates, landlord and tenant matters, building regulations and mobile homes; to make further provision about housing; and for connected purposes.
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Statute Law Database
2024-04-02
Expert Participation
2024-02-28
Housing and Regeneration Act 2008
s. 163A
The Charitable Incorporated Organisations (Notification Requirements: Social Housing) Regulations 2023
reg. 9
reg. 1(2)
Housing and Regeneration Act 2008
s. 107(2A)
Social Housing (Regulation) Act 2023
s. 3(2)(c)
s. 46(3)
reg. 2(a)
Housing and Regeneration Act 2008
s. 107(4A)
(4B)
Social Housing (Regulation) Act 2023
s. 3(2)(f)
s. 46(3)
reg. 2(a)
Housing and Regeneration Act 2008
s. 107(6A)
Social Housing (Regulation) Act 2023
s. 3(2)(i)
s. 46(3)
reg. 2(a)
Housing and Regeneration Act 2008
s. 117(1A)
Social Housing (Regulation) Act 2023
s. 4(3)
s. 46(3)
reg. 2(b)
reg. 3
Housing and Regeneration Act 2008
s. 117(4A)
Social Housing (Regulation) Act 2023
s. 4(5)
s. 46(3)
reg. 2(b)
reg. 3
Housing and Regeneration Act 2008
s. 115(6A)
Social Housing (Regulation) Act 2023
s. 8(d)
s. 46(3)
reg. 2(c)
Housing and Regeneration Act 2008
s. 126A-126D
Social Housing (Regulation) Act 2023
s. 10(2)
s. 46(3)
reg. 2(d)
Housing and Regeneration Act 2008
s. 220(11B)
Social Housing (Regulation) Act 2023
s. 10(3)
s. 46(3)
reg. 2(d)
Housing and Regeneration Act 2008
s. 227(7B)
Social Housing (Regulation) Act 2023
s. 10(4)
s. 46(3)
reg. 2(d)
Housing and Regeneration Act 2008
s. 247(1)(ab)
(ac)
Social Housing (Regulation) Act 2023
s. 10(5)
s. 46(3)
reg. 2(d)
Housing and Regeneration Act 2008
s. 251(1)(ab)
(ac)
Social Housing (Regulation) Act 2023
s. 10(6)
s. 46(3)
Housing and Regeneration Act 2008
s. 252A(2)(c)
(d)
Social Housing (Regulation) Act 2023
s. 10(7)(b)
s. 46(3)
reg. 2(d)
Housing and Regeneration Act 2008
s. 146(2B)
Social Housing (Regulation) Act 2023
s. 12(3)(e)
s. 46(3)
reg. 2(e)
reg. 4(1)
Housing and Regeneration Act 2008
s. 153(1)(ba)
Social Housing (Regulation) Act 2023
s. 12(6)(a)
s. 46(3)
reg. 2(e)
reg. 4(2)
Housing and Regeneration Act 2008
s. 153(1A)
Social Housing (Regulation) Act 2023
s. 12(6)(b)
s. 46(3)
reg. 2(e)
reg. 4(2)
Housing and Regeneration Act 2008
s. 163A
Social Housing (Regulation) Act 2023
s. 17(3)
s. 46(3)
reg. 2(j)
Housing and Regeneration Act 2008
s. 161A
Social Housing (Regulation) Act 2023
s. 18(2)
s. 46(3)
reg. 2(k)
Housing and Regeneration Act 2008
s. 163B
Social Housing (Regulation) Act 2023
s. 18(3)
s. 46(3)
reg. 2(k)
Housing and Regeneration Act 2008
s. 169CA
Social Housing (Regulation) Act 2023
s. 19(4)
s. 46(3)
reg. 2(l)
Housing and Regeneration Act 2008
s. 169CB-169CD and cross-heading
Social Housing (Regulation) Act 2023
s. 20(2)
s. 46(3)
reg. 2(m)
Housing and Regeneration Act 2008
s. 199(9)
Social Housing (Regulation) Act 2023
s. 28(2)(c)
s. 46(3)
reg. 2(o)
Housing and Regeneration Act 2008
s. 199A
199B
Social Housing (Regulation) Act 2023
s. 28(3)
s. 46(3)
reg. 2(o)
Housing and Regeneration Act 2008
s. 200(4A)
Social Housing (Regulation) Act 2023
s. 28(4)(d)
s. 46(3)
reg. 2(o)
Housing and Regeneration Act 2008
s. 201A
Social Housing (Regulation) Act 2023
s. 29(2)
s. 46(3)
reg. 2(p)
Housing and Regeneration Act 2008
s. 215(1A)
Social Housing (Regulation) Act 2023
s. 29(3)
s. 46(3)
reg. 2(p)
Housing and Regeneration Act 2008
s. 203A
Social Housing (Regulation) Act 2023
s. 30(4)
s. 46(3)
reg. 2(q)
Housing and Regeneration Act 2008
s. 218A-218D and cross-heading
Social Housing (Regulation) Act 2023
s. 31(2)
s. 46(3)
reg. 2(r)
Housing and Regeneration Act 2008
s. 220(11D)
(11E)
Social Housing (Regulation) Act 2023
s. 31(3)
s. 46(3)
reg. 2(r)
Housing and Regeneration Act 2008
s. 227(7D)
(7E)
Social Housing (Regulation) Act 2023
s. 31(4)
s. 46(3)
reg. 2(r)
Housing and Regeneration Act 2008
s. 237(5)
(6)
Social Housing (Regulation) Act 2023
s. 31(5)
s. 46(3)
reg. 2(r)
Housing and Regeneration Act 2008
s. 247(1)(c) and word
Social Housing (Regulation) Act 2023
s. 31(6)
s. 46(3)
reg. 2(r)
Housing and Regeneration Act 2008
s. 251(1)(c) and word
Social Housing (Regulation) Act 2023
s. 31(7)
s. 46(3)
Housing and Regeneration Act 2008
s. 252A(2)(f) and word
Social Housing (Regulation) Act 2023
s. 31(8)
s. 46(3)
reg. 2(r)
Housing and Regeneration Act 2008
s. 225A-225H and cross-heading
Social Housing (Regulation) Act 2023
s. 32
s. 46(3)
reg. 2(s)
Housing and Regeneration Act 2008
s. 154(2)(ab)
Social Housing (Regulation) Act 2023
Sch. 1
para. 18
s. 46(3)
reg. 2(w)(iii)
Housing and Regeneration Act 2008
s. 249(1)(c) and word
Social Housing (Regulation) Act 2023
Sch. 3
para. 7(b)
s. 46(3)
reg. 2(y)
Housing and Regeneration Act 2008
s. 252(2A)
Social Housing (Regulation) Act 2023
Sch. 3
para. 9(b)
s. 46(3)
reg. 2(y)
reg. 5(1)
Housing and Regeneration Act 2008
s. 252A(2)(e)
Social Housing (Regulation) Act 2023
Sch. 3
para. 10(b)
s. 46(3)
reg. 2(y)
Housing and Regeneration Act 2008
s. 253(1)(c) and word
Social Housing (Regulation) Act 2023
Sch. 3
para. 11(b)
s. 46(3)
reg. 2(y)
Housing and Regeneration Act 2008
s. 255(1)(c) and word
Social Housing (Regulation) Act 2023
Sch. 3
para. 12(b)
s. 46(3)
reg. 2(y)
Housing and Regeneration Act 2008
s. 259(3A)
Social Housing (Regulation) Act 2023
Sch. 3
para. 15(d)
s. 46(3)
reg. 2(y)
Housing and Regeneration Act 2008
s. 266(9)
Social Housing (Regulation) Act 2023
Sch. 3
para. 17(b)
s. 46(3)
reg. 2(y)
Housing and Regeneration Act 2008
s. 269(1)(ba)
(bb)
Social Housing (Regulation) Act 2023
Sch. 3
para. 18(c)
s. 46(3)
reg. 2(y)
Housing and Regeneration Act 2008
s. 269(1A)
Social Housing (Regulation) Act 2023
Sch. 3
para. 18(d)
s. 46(3)
reg. 2(y)
Housing and Regeneration Act 2008
s. 169ZA
Social Housing (Regulation) Act 2023
Sch. 5
para. 14
s. 46(3)
reg. 2(z)
Housing and Regeneration Act 2008
s. 218(2)(e)
Social Housing (Regulation) Act 2023
Sch. 5
para. 26(b)
s. 46(3)
reg. 2(z)
reg. 5(3)
Housing and Regeneration Act 2008
s. 14(6A)
Levelling-up and Regeneration Act 2023
s. 138
s. 247
s. 255(4)
SCHEDULES
SCHEDULE 7Transfer schemes: tax
Corporation tax: continuity of trade
4I1
1
This paragraph applies if as the result of a transfer scheme—
a
a transferor ceases a trade, and
b
a transferee commences it.
2
In connection with the computation of profits and losses for the purpose of corporation tax in respect of periods wholly or partly after the commencement of the transfer scheme—
a
the transferee shall be treated as having always carried on the trade, and
b
the trade shall be considered separately from any other trade of the transferee (with any necessary apportionment being made).