CTM40450 | Particular bodies: housing associations: Housing Act tax relief grants

Section 54 of the Housing Act 1988 authorises the Secretary of State to pay tax relief grants to housing associations. These were withdrawn in England and Wales after 31 March 1999, and in Scotland from 31 March 2005, although there are transitional arrangements administered by the Scottish Government and the repeal of section 54 by the Housing (Scotland) Act 2001 remains prospective. The relevant grants provision of the Housing (Northern Ireland) Order SI92/1725 was repealed by The Housing (Northern Ireland) Order 2003/412 (NI 2).