Co-operative housing associations
Adjustments of liability
Legislation/Regulatory –
CTA2010 s. 648
Approval of housing associations
Delegation of powers to Regulator of Social Housing
Generally
Legislation/Regulatory –
CTA2010 s. 644
Tests to be satisfied by association
Legislation/Regulatory –
CTA2010 s. 645
HMRC Guidance –
CG73100
Welsh ministers, concurrent exercise of functions
Legislation/Regulatory –
CTA2010 Sch. 2, para. 80
Exemption from tax
Commentary –
Tax Reporter ¶805-710
Gains on property sales, exemption
Claims
Legislation/Regulatory –
CTA2010 s. 647
Generally
Legislation/Regulatory –
CTA2010 s. 643
Generally
Commentary –
Tax Reporter ¶805-700
Interest payable disregarded
Claims
Legislation/Regulatory –
CTA2010 s. 647
Generally
Legislation/Regulatory –
CTA2010 s. 642
Members' relief for interest
Commentary –
Tax Reporter ¶805-720
Regulations, power to make
Legislation/Regulatory –
CTA2010 s. 649
Rent from members disregarded
Claims
Legislation/Regulatory –
CTA2010 s. 647
Generally
Legislation/Regulatory –
CTA2010 s. 642