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Legislation
Corporation Tax Act 2010

Chapter 8 Self-build societies

  • Section 650 Meaning of “self-build society”
  • Section 651 Disregard of rent from members
  • Section 652 Exemption for gains on disposals of land to members
  • Section 653 Approval of self-build societies
  • Section 654 Delegation of powers to the Regulator of Social Housing
  • Section 655 Claims under section 651 or 652
  • Section 656 Adjustments of liability
  • Section 657 Power to make further provision
  1. Chapter 8 · Self-build societies
  2. Meaning of “self-build society”

Section 650 | Meaning of “self-build society”

From legislation.gov.uk

(1)Subsections (2) and (3) give the meaning of “self-build society” in this Chapter.

(2)In England, Scotland and Wales “self-build society” has the same meaning as in the Housing Associations Act 1985 (see section 1(3) of that Act).

(3)In Northern Ireland “self-build society” has the same meaning as in Part 2 of the Housing (Northern Ireland) Order 1992 (S.I. 1725 (N.I. 15)) (see Article 3 of that Order).

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