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| | ‘(5A) | Any regulations which provide for the appropriate person to approve a proposal |
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| | for a local housing authority to dispose of land must ensure that the authority has |
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| | the opportunity to make representations to the appropriate person before the |
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| | appropriate person decides whether or not to approve the proposal.’. |
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| Page 120, line 36, leave out Clause 286. |
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| Page 121, line 6 [Clause 287], after ‘3’, insert ‘or 3A’. |
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| | |
| Page 121, line 8 [Clause 287], leave out ‘sub-paragraph (2) of that paragraph’ and |
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| insert ‘sub-paragraph (1A); |
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| | (aa) | any provision in the lease for the tenant to acquire the landlord’s interest |
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| | provides for the tenant to acquire the interest on terms specified in the |
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| | lease and complying with such requirements as may be prescribed; |
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| | (ab) | the lease meets any other prescribed conditions; |
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| | (ac) | the lease does not fall within any prescribed exemptions’. |
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| |
| | |
| Page 121, line 10 [Clause 287], at end insert— |
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| | ‘(1A) | The conditions referred to in sub-paragraph (1)(a) are that the lease— |
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| | (a) | was granted for a term of 99 years or more and is not (and cannot |
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| | become) terminable except in pursuance of a provision for re-entry or |
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| | |
| | (b) | was granted at a premium, calculated by reference to the value of the |
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| | house or the cost of providing it, of not less than 25 per cent, or such |
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| | other percentage as may be prescribed, of the figure by reference to |
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| | |
| | (c) | provides for the tenant to acquire additional shares in the house on |
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| | terms specified in the lease and complying with such requirements as |
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| | |
| | (d) | does not restrict the tenant’s powers to mortgage or charge his interest |
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| | |
| | (e) | if it enables the landlord to require payment for outstanding shares in |
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| | the house, does so only in such circumstances as may be prescribed; |
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| | |
| | (f) | states the landlord’s opinion that by virtue of this paragraph the lease |
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| | is excluded from the operation of this Part of this Act.’. |
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| Page 121, line 24 [Clause 287], leave out ‘paragraph 3(2)’ and insert ‘sub- |
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| Page 121, line 25 [Clause 287], leave out ‘paragraph 3(2)(g)’ and insert ‘paragraph |
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| (f) of that sub-paragraph’. |
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| |
| | |
| Page 121 [Clause 287], leave out lines 30 to 32. |
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| | |
| Page 121, line 41 [Clause 287], at end insert— |
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| | ‘(2) | In paragraph 5 of that Schedule to that Act (power to prescribe matters by |
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| | |
| | (a) | in sub-paragraph (1) for “Secretary of State” substitute “appropriate |
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| | |
| | (b) | in sub-paragraph (2)— |
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| | (i) | in paragraph (b) for “Secretary of State” substitute “appropriate |
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| | |
| | (ii) | after “which” insert “, in the case of regulations made by the |
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| | |
| | (iii) | after “Parliament” insert “and, in the case of regulations made by |
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| | the Welsh Ministers, shall be subject to annulment in pursuance |
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| | of a resolution of the National Assembly for Wales”. |
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| | (3) | After paragraph 6 of that Schedule to that Act (interpretation) insert— |
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| | “7 | In this Schedule “appropriate national authority” means— |
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| | (a) | in relation to England, the Secretary of State; and |
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| | (b) | in relation to Wales, the Welsh Ministers.”’. |
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| |
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| Page 122, line 25 [Clause 290], at end insert— |
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| | ‘(2A) | A request under subsection (2)(b) must— |
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| | |
| | (b) | state the reason it is being made; and |
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| | (c) | confirm that the landlord has not made to the tenant a grant of the kind |
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| | mentioned in section 138(1) in respect of the claim by the tenant to |
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| | exercise the right to buy in respect of the dwelling-house.’. |
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| |
| | |
| Page 122, line 26 [Clause 290], leave out ‘such a request’ and insert ‘a request |
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| under subsection (2)(b)’. |
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| Page 122, line 38 [Clause 290], after ‘the’, insert ‘earlier of— |
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| Page 122, line 38 [Clause 290], at end insert— |
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| | ‘(5A) | A review notice may not be served if the landlord has made a grant of the kind |
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| | mentioned in subsection (2A)(c). |
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| | (5B) | A person who makes a request under subsection (2)(b) must inform the district |
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| | valuer if a grant of the kind mentioned in subsection (2A)(c) is made during the |
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| | period of 14 days mentioned in subsection (4). |
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| | (5C) | Subsection (5D) applies if the district valuer is considering whether to serve a |
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| | review notice on the valuer’s own initiative. |
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| | (5D) | The landlord or the tenant must, if requested by the district valuer, inform the |
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| | valuer whether a grant of the kind mentioned in subsection (2A)(c) has been |
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| Page 122, line 38 [Clause 290], at end insert ‘; or |
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| | (b) | the completion of the sale’. |
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| |
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| Page 124, line 14 [Clause 290], at end insert— |
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| | ‘(3A) | After section 128(5) (notice of determination or redetermination) insert— |
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| | “(5A) | The landlord shall, as soon as practicable, serve a copy of the notice on |
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| | |
| | (a) | the district valuer requests it; or |
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| | (b) | the landlord requests a review of the determination or |
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| | redetermination under section 128A(2)(b). |
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| | (5B) | The tenant shall, as soon as practicable, serve a copy of the notice on the |
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| | district valuer if the tenant requests a review of the determination or |
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| | redetermination under section 128A(2)(b). |
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| | (5C) | For the purposes of subsections (5A) and (5B) it does not matter whether |
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| | the request in question was made before, on or after the service of the |
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| | notice in accordance with subsection (5).’. |
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| Page 131, line 37 [Clause 303], at end insert— |
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| | ‘( ) | an order of the Secretary of State under paragraph 19(4) or 21(2) or (4) |
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| | of Schedule (Possession orders relating to certain tenancies),’. |
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| |
| |
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| Page 132, line 5 [Clause 303], at end insert— |
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| | ‘( ) | an order of the Secretary of State under paragraph 16(7), 18(4), 22(2) or |
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| | 23(2) of Schedule (Possession orders relating to certain tenancies),’. |
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| |
| | |
| Page 132, line 13 [Clause 303], leave out from ‘containing’ to ‘may’ in line 14 and |
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| |
| | ( ) | an order of the Welsh Ministers under section 304, |
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| | ( ) | an order of the Welsh Ministers under paragraph 19(4) or 21(2) or (4) of |
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| | Schedule (Possession orders relating to certain tenancies), or |
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| | ( ) | regulations of the Welsh Ministers under section 266(3) or 277,’. |
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| |
| | |
| Page 132, line 17 [Clause 303], leave out from ‘containing’ to ‘is’ in line 19 and |
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| |
| | (a) | an order of the Welsh Ministers under paragraph 16(7), 18(4), 22(2) or |
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| | 23(2) of Schedule (Possession orders relating to certain tenancies), |
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| | (b) | regulations of the Welsh Ministers under Chapter 1 of Part 3 (including |
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| | Schedule 8 but excluding section 266(3) or 277), or |
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| | (c) | regulations of the Welsh Ministers under section 284,’. |
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| |
| |
| | |
| Page 133, line 31 [Clause 308], leave out ‘287’ and insert ‘(Service charges: |
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| provision of information and designated accounts)’. |
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| |
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| Page 133, line 31 [Clause 308], after ‘301’, insert ‘and Schedule (Service charges: |
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| provision of information and designated accounts)’. |
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| Page 134, line 5 [Clause 308], after ‘Schedule 5’, insert ‘or section (Possession |
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| orders relating to certain tenancies) and Schedule (Possession orders relating to certain |
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| To move the following Schedule:— |
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| | |
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| | 1 | This Schedule makes provision about the fiscal effect of transfers under |
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| | schemes made under sections 53 and 67. |
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| | |
| | |
| | (a) | “transfer scheme” means a scheme under section 53 or 67, and |
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| | (b) | “transfer” means a transfer under a transfer scheme. |
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| | (2) | In this Schedule “transfer between bodies” means a transfer— |
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| | (a) | from the Urban Regeneration Agency, the Commission for the New |
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| | Towns or the Housing Corporation, and |
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| | (b) | to the HCA or the Regulator of Social Housing. |
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| | (3) | In this Schedule “transfer to government” means a transfer to— |
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| | (a) | a Minister of the Crown, or |
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| | |
| | |
| | |
| | (a) | ICTA means the Income and Corporation Taxes Act 1988 (c. 1), |
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| | (b) | TCGA means the Taxation of Chargeable Gains Act 1992 (c. 12), |
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| | (c) | FA 1996 means the Finance Act 1996 (c. 8), |
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| | (d) | FA 2002 means the Finance Act 2002 (c. 23), and |
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| | (e) | HMRC means the Commissioners for Her Majesty’s Revenue and |
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| | |
| | (2) | In this Schedule a reference to a trade includes a reference to part of a trade. |
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| | Corporation tax: continuity of trade |
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| | 4 (1) | This paragraph applies if as the result of a transfer scheme— |
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| | (a) | a transferor ceases a trade, and |
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| | (b) | a transferee commences it. |
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| |
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| | (2) | In connection with the computation of profits and losses for the purpose of |
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| | corporation tax in respect of periods wholly or partly after the commencement |
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| | |
| | (a) | the transferee shall be treated as having always carried on the trade, |
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| | |
| | (b) | the trade shall be considered separately from any other trade of the |
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| | transferee (with any necessary apportionment being made). |
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| | Corporation tax: capital allowances |
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| | 5 (1) | This paragraph applies in respect of property transferred under a transfer |
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| | |
| | (a) | the Urban Regeneration Agency, or |
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| | (b) | the Commission for the New Towns. |
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| | (2) | Where the property was used by the transferor, and is to be used by the |
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| | transferee, in connection with a trade, section 343(2) of ICTA (company |
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| | reconstructions: capital allowances) shall apply. |
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| | 6 | The following transfers shall be treated as giving rise to neither allowance nor |
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| | charge for the purposes of capital allowances in respect of a trade (and |
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| | allowances shall be calculated as if the transferee had always carried on the |
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| | |
| | (a) | a transfer from the Housing Corporation, and |
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| | (b) | a transfer to government. |
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| | Corporation tax: capital gains |
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| | 7 (1) | This paragraph applies in respect of property transferred under a transfer |
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| | |
| | (a) | the Urban Regeneration Agency, |
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| | (b) | the Commission for the New Towns, or |
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| | (c) | the Housing Corporation. |
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| | (2) | Section 17 of TCGA (disposals and acquisitions treated as at market value) |
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| | |
| | (3) | For the purposes of TCGA the transfer (in relation to the transferor and the |
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| | transferee) is to be taken as being a disposal for a consideration such that |
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| | neither gain nor loss accrues. |
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| | 8 | A transfer shall be disregarded for the purposes of section 30 of TCGA (value- |
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| | shifting: tax-free benefits). |
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| | 9 | At the end of section 35(3)(d) of TCGA (re-basing to 1982) add— |
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| | “(xviii) | Schedule [Transfer schemes: tax] to the Housing and |
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| | |
| | Corporation tax: intangible assets |
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| | 10 (1) | This paragraph applies for the purposes of Schedule 29 to FA 2002 (intangible |
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| | |
| | (2) | Expressions used in this paragraph have the same meaning as in that Schedule. |
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| | (3) | A transfer between bodies of a chargeable intangible asset is a tax-neutral |
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| | |
| | (4) | An intangible fixed asset which is an existing asset of the transferor at the time |
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| | of a transfer between bodies is to be treated, on and after the transfer, as an |
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| | existing asset of the transferee. |
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| |
| |
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| | (5) | A transfer to government of a chargeable intangible asset is to be treated as not |
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| | involving a realisation of the asset by the transferor. |
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| | Corporation tax: loan relationships |
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| | 11 (1) | If as a result of a transfer the transferee replaces the transferor as a party to a |
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| | loan relationship, paragraph 12(2) of Schedule 9 to FA 1996 (transfer within |
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| | group: continuity of treatment) shall apply (whether or not the transferor and |
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| | transferee are bodies corporate). |
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| | (2) | Expressions used in this paragraph have the same meaning as in that Schedule. |
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| | |
| | 12 (1) | Stamp duty shall not be chargeable on a transfer scheme. |
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| | (2) | Stamp duty shall not be chargeable on a document certified by HMRC as |
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| | connected with a transfer scheme. |
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| | (3) | A document which is not chargeable by virtue of this paragraph must be |
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| | stamped in accordance with section 12 of the Stamp Act 1891 (c. 39) with a |
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| | stamp denoting that it is not chargeable.’. |
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| |
| |
| | |
| To move the following Schedule:— |
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| | ‘Possession orders relating to certain tenancies |
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| | |
| | Amendments to the Housing Acts of 1985, 1988 and 1996 |
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| | |
| | 1 | The Housing Act 1985 is amended as follows. |
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| | 2 (1) | Section 82 (security of tenure: date on which secure tenancy comes to an end |
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| | as a result of a possession order etc.) is amended as follows. |
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| | (2) | In subsection (1) for “by obtaining an order” substitute “as”. |
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| | (3) | For subsections (1A) and (2) substitute— |
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| | “(1A) | The tenancy may be brought to an end by the landlord— |
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| | |
| | (i) | an order of the court for the possession of the |
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| | |
| | (ii) | the execution of the order, |
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| | (b) | obtaining an order under subsection (3), or |
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| | (c) | obtaining a demotion order under section 82A. |
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| | (2) | In the case mentioned in subsection (1A)(a), the tenancy ends when |
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| | |
| | 3 (1) | Section 85 (extended discretion of court in certain proceedings for possession) |
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| | |
| | (2) | In subsection (3)(a) omit the words from “or payments” to “profits),”. |
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|