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Legislation
Corporation Tax Act 2010

Chapter 7 Co-operative housing associations

  • Section 642 Disregard of rent from members and of interest payable
  • Section 643 Exemption for gains on a sale of property
  • Section 644 Approval of housing associations
  • Section 645 Tests to be satisfied by the association
  • Section 646 Delegation of powers to the Regulator of Social Housing
  • Section 647 Claims under section 642 or 643
  • Section 648 Adjustments of liability
  • Section 649 Power to make further provision
  1. Chapter 7 · Co-operative housing associations
  2. Approval of housing associations

Section 644 | Approval of housing associations

From legislation.gov.uk

(1)In the case of a housing association in Great Britain, the power to approve housing associations for the purposes of this Chapter—

(a)is exercisable by the Scottish Ministers if the association has its registered office in Scotland,

(b)is exercisable by the Welsh Ministers in relation to Wales, and

(c)is otherwise exercisable by the Secretary of State.

(2)In the case of a housing association in Northern Ireland, the power to approve housing associations for the purposes of this Chapter is exercisable by the Department for Social Development.

(3)An approval given for the purposes of this Chapter—

(a)has effect from the date specified by the approving authority (which may be earlier or later than the date on which the approval is given), and

(b)may be revoked by the approving authority.

(4)See also paragraph 80 of Schedule 2 (concurrent exercise by the Secretary of State of certain functions exercisable by the Welsh Ministers).

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