SCHEDULES
SCHEDULE 9Amendments of enactments: Part 2
Taxation of Chargeable Gains Act 1992 (c. 12)
I116
The Taxation of Chargeable Gains Act 1992 is amended as follows.
I217
1
Section 218 (disposals of land between the Housing Corporation, Secretary of State or Scottish Homes and housing associations) is amended as follows.
2
For “the Housing Corporation”, wherever appearing, substitute “the Regulator of Social Housing”
.
3
For “the Corporation”, wherever appearing, substitute “the Regulator”
.
4
In subsection (1)(a) after “Housing Associations Act 1985” insert “, or in accordance with a requirement imposed under section 253 of the Housing and Regeneration Act 2008,”
.
5
In the heading to the section, and in the italic heading before it, for “Housing Corporation,” substitute “Regulator of Social Housing,”
.
I318
1
Section 219 (disposals by Housing Corporation, the Secretary of State, Scottish Homes and certain housing associations) is amended as follows.
2
In subsection (1)—
a
in paragraphs (a), (c) and (d) for “the Corporation” substitute “a housing regulator”
,
b
for “relevant housing association” and “association”, wherever appearing, substitute “relevant housing provider”
,
c
in paragraph (c) after “given under” insert “section 167 of the Housing and Regeneration Act 2008,”
, and
d
in the words after paragraph (d) for “the Corporation”, wherever appearing, substitute “the housing regulator”
.
3
In subsection (2)—
a
for “ “the Corporation” means the Housing Corporation” substitute
“housing regulator” means the Regulator of Social Housing”
, and
b
for the definition of “relevant housing association” substitute—
“relevant housing provider” means—
a
a non-profit registered provider of social housing,
b
a registered social landlord within the meaning of Part 1 of the Housing Act 1996, or
c
a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001.
4
For the heading substitute “Disposals by housing related bodies”.
I419
1
Section 259 (gifts to housing associations) is amended as follows.
2
In subsection (1)(a) for “relevant housing association” substitute “relevant housing provider”
.
3
In subsections (1)(b) and (2) for “association”, wherever appearing, substitute “relevant housing provider”
.
4
For subsection (3) substitute—
3
In this section “relevant housing provider” means—
a
a non-profit registered provider of social housing,
b
a registered social landlord within the meaning of Part 1 of the Housing Act 1996,
c
a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001, or
d
a registered housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992.