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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. Power to make further provision

Section 649 | Power to make further provision

From legislation.gov.uk

(1)The Secretary of State may by statutory instrument make regulations with respect to England and Scotland for the purpose of carrying out the provisions of this Chapter.

(2)The Welsh Ministers may by statutory instrument make regulations with respect to Wales for the purpose of carrying out the provisions of this Chapter.

(3)The Department for Social Development may make regulations with respect to Northern Ireland for the purpose of carrying out the provisions of this Chapter.

(4)Regulations made under subsection (3) are a statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 (S.I. 1979/1573 (N.I. 12)).

(5)If any regulations under this section prescribe requirements for the purposes of section 645(5) or conditions for the purposes of section 645(6)—

(a)any requirements or conditions previously prescribed under section 645(5) or (6) are to cease to have effect when the regulations come into force, and

(b)no further exercise may be made of the power under section 645(5) or (6) to prescribe requirements or conditions otherwise than by regulations.

(6)The reference in section 647(3)(c) to conditions that were in force by virtue of section 645(6) includes conditions prescribed for the purposes of section 645(6) under subsection (5) above.

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