Adjustments of liability

Legislation/Regulatory – CTA2010 s. 648

Approval of housing associations

Delegation of powers to Regulator of Social Housing

Legislation/Regulatory – CTA2010 s. 646, Sch. 2, para. 82, 83

Generally

Legislation/Regulatory – CTA2010 s. 644
HMRC Guidance – CTM40425

Tests to be satisfied by association

Legislation/Regulatory – CTA2010 s. 645

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
HMRC Guidance – CTM40440 ; CTM40445

Generally

Legislation/Regulatory – CTA2010 s. 643
HMRC Guidance – CG12624 ; CG73100

Generally

Commentary – Tax Reporter ¶805-700

Interest payable disregarded

Claims

Legislation/Regulatory – CTA2010 s. 647

Generally

Legislation/Regulatory – CTA2010 s. 642
HMRC Guidance – CTM40410 ; CTM40420 ; CTM40435 ; CTM40440

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