http://www.legislation.gov.uk/uksi/2015/1540/contents/made

The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015

en

King's Printer of Acts of Parliament

2015-07-17

CORPORATION TAX

These Regulations provide for the tax consequences of certain transfers in accordance with transfer schemes under section 333DA of the Greater London Authority Act 1999 (c. 29) and under section 53A of the Housing and Regeneration Act 2008 (c. 17). The schemes permit the transfer of designated property, rights or liabilities of specified public bodies respectively to the Greater London Authority (or a company or a body through which it exercises functions in relation to housing or regeneration) and to the Homes and Communities Agency.