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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM5700 · Trusts for particular purposes: flat management companies: contents

  • TSEM5705 · Trusts for particular purposes: flat management companies - service charge funds and sinking funds: background
  • TSEM5710 · Trusts for particular purposes: flat management companies - S42 Landlord and Tenant Act 1987
  • TSEM5712 · Trusts for particular purposes: flat management companies - deduction of tax from interest received
  • TSEM5715 · Trusts for particular purposes: flat management companies - scope of S42 Landlord and Tenant Act 1987
  • TSEM5720 · Trusts for particular purposes: flat management companies - funds created
  • TSEM5725 · Trusts for particular purposes: flat management companies - tenants of rented property
  • TSEM5730 · Trusts for particular purposes: flat management companies - leaseholder owners of property
  • TSEM5735 · Trusts for particular purposes: flat management companies - freehold owners of property
  • TSEM5740 · Trusts for particular purposes: flat management companies - registered social landlords and other ‘exempt landlords’
  • TSEM5745 · Trusts for particular purposes: flat management companies - 'exempt landlords' - S58 LTA 1987
  • TSEM5750 · Trusts for particular purposes: flat management companies - funds not within S42 LTA 1987
  • TSEM5752 · Trusts for particular purposes: flat management companies not within S42 LTA 1987 - definition of ‘relevant housing body’
  • TSEM5755 · Trusts for particular purposes: flat management companies - investment income previously charged to corporation tax
  • TSEM5760 · Trusts for particular purposes: flat management companies - notification from company's tax office
  • TSEM5765 · Trusts for particular purposes: flat management companies - notification from trustee and liaison with company's tax office
  1. Trusts for particular purposes: flat management companies: contents
  2. Trusts for particular purposes: flat management companies not within S42 LTA 1987 - definition of ‘relevant housing body’

TSEM5752 | Trusts for particular purposes: flat management companies not within S42 LTA 1987 - definition of ‘relevant housing body’

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

The term ‘relevant housing body’ means

  1. a local authority,

  2. a registered social landlord,

  3. a Northern Ireland housing association,

  4. a charitable housing association,

  5. a charitable housing trust,

  6. a housing action trust established under Part 3 of the Housing Act 1988,

  7. the Housing Corporation, or

  8. the Northern Ireland Housing Executive.

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