Overview
1(1)This Schedule makes provision about reliefs available for certain transactions relating to social housing.
(2)This Schedule is arranged as follows—
(a)Part 2 makes provision about relief available for right to buy transactions,
(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,
(d)Part 5 makes provision about relief available for a rent to mortgage transaction, and
(e)Part 6 provides relief for certain acquisitions by registered social landlords.