Corporation Tax Act 2010

647 Claims under section 642 or 643

(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).