xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 9E+WAmendments of enactments: Part 2

Taxation of Chargeable Gains Act 1992 (c. 12)E+W

19(1)Section 259 (gifts to housing associations) is amended as follows.E+W

(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.

Commencement Information

I1Sch. 9 para. 19 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)