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The Housing Act 1996 (Consequential Provisions) Order 1996

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Taxation of Chargeable Gains Act 1992

20.—(1) The Taxation of Chargeable Gains Act 1992(1) is amended as follows.

(2) For section 219 (disposals by Housing Corporation, Housing for Wales, Scottish Homes and certain housing associations) substitute—

“219.    Disposals by Housing Corporation, Housing for Wales, Scottish Homes and certain housing associations.

(1) In any case where—

(a)the Corporation disposes of any land to a relevant housing association, or

(b)a relevant housing association disposes of any land to another relevant housing association, or

(c)in pursuance of a direction of the Corporation given under Part I of the Housing Act 1996 or Part I of the Housing Associations Act 1985 (as the case may be) requiring it to do so, a relevant housing association disposes of any of its property, other than land, to another relevant housing association, or

(d)a relevant housing association or an unregistered self-build society disposes of any land to the Corporation,

both parties to the disposal shall be treated for the purposes of tax on chargeable gains as if the land or property disposed of were acquired from the Corporation, relevant housing association or unregistered self-build society making the disposal for a consideration of such an amount as would secure that on the disposal neither a gain nor a loss accrued to the Corporation or, as the case may be, that association or society.

(2) In this section—

“the Corporation” means the Housing Corporation, Housing for Wales or Scottish Homes;

“relevant housing association” means a registered social landlord within the meaning of Part I of the Housing Act 1996 or a registered housing association within the meaning of the Housing Associations Act 1985;

“unregistered self-build society” has the same meaning as in the Housing Associations Act 1985.”

(3) In section 259 (gifts to housing associations)—

(a)in subsection (1)(a), for “registered” substitute “relevant”, and

(b)for subsection (3) substitute—

“(3) In this section “relevant housing association” means—

(a)a registered social landlord within the meaning of Part I of the Housing Act 1996,

(b)a registered housing association within the meaning of the Housing Associations Act 1985 (Scottish registered housing associations), or

(c)a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992.”

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