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Corporation Tax Act 2010

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Changes over time for: Section 647

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Point in time view as at 01/04/2010.

Changes to legislation:

Corporation Tax Act 2010, Section 647 is up to date with all changes known to be in force on or before 16 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

647Claims under section 642 or 643U.K.

This section has no associated Explanatory Notes

(1)A claim under section 642 or 643 must be made—

(a)within two years after the end of the accounting period to which it relates, or

(b)if it relates to part of an accounting period, within two years after the end of that accounting period.

(2)A housing association must not make a claim under section 642 or 643 for an accounting period or part of an accounting period unless—

(a)the requirements in subsection (3) were complied with during that period or part, or

(b)the association reasonably considers that those requirements were substantially complied with during that period or part.

(3)The requirements are that—

(a)no property belonging to the association was let otherwise than to a member of the association,

(b)only persons who were then members of the association occupied (whether solely or jointly with another person) any property, or any part of any property, let by the association,

(c)the association satisfied each of tests A to C in section 645 and complied with any conditions that were in force by virtue of section 645(6), and

(d)any covenants required to be included in grants of tenancies by those conditions were observed.

(4)If a member of a housing association dies and another person occupies a property, or part of a property, in accordance with the member's will or the provisions applicable on the member's intestacy, that person's occupation during the first 6 months after the death does not infringe the requirement in subsection (3)(b).

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