Application of scheme to

Chargeable gains

Construction services, conversion of non-residential buildings

Cost-sharing exemption

Disposals of land

Generally

Gifts

Gifts to

Capital gains tax

Chargeable gains

Generally

Inheritance tax

Grants, functions of Secretary of State

Land disposal between the Regulator of Social Housing

Meaning

Nature of arrangements with subsidiaries

Qualifying lenders

Registered

Registration

Relevant housing association

Meaning

Option to tax

Sale of houses at discount

Tax relief grants

Zero-rating

'person constructing building'

Conversion of bed-sit accommodation into flats

New headquarters for registered social landlord

New offices, 'relevant charitable building'