Housing and Regeneration Bill

moved Amendments Nos. 154 to 157: 154: Schedule 9, page 203, line 28, at end insert— ““Inheritance Tax Act 1984 (c. 51) In section 24A(2) of the Inheritance Tax Act 1984 (gifts to housing associations) before paragraph (a) insert— ““(za) a non-profit registered provider of social housing;””.”” 155: Schedule 9, page 204, line 12, at end insert— ““Income and Corporation Taxes Act 1988 (c. 1) The Income and Corporation Taxes Act 1988 is amended as follows. In section 376(4) (qualifying borrowers and qualifying lenders) for paragraph (k) substitute— ““(k) the Regulator of Social Housing,””. In section 488(7A) (co-operative housing associations)— (a) at the beginning insert ““In relation to a housing association which is a registered provider of social housing””, and (b) for paragraph (a) substitute ““to the Regulator of Social Housing””. In section 489(5A) (self-build societies) for ““Housing Corporation”” substitute ““Regulator of Social Housing””. In section 506B(9) (transactions with substantial donors: exceptions)— (a) for ““registered social landlord or housing association””, in both places it appears, substitute ““relevant housing provider””, and (b) in paragraph (a) after ““body”” insert ““which is a non-profit registered provider of social housing or which is””. Taxation of Chargeable Gains Act 1992 (c. 12) The Taxation of Chargeable Gains Act 1992 is amended as follows. (1) Section 218 (disposals of land between the Housing Corporation, Secretary of State or Scottish Homes and housing associations) is amended as follows. (2) For ““the Housing Corporation””, wherever appearing, substitute ““the Regulator of Social Housing””. (3) For ““the Corporation””, wherever appearing, substitute ““the Regulator””. (4) In subsection (1)(a) after ““Housing Associations Act 1985”” insert ““, or in accordance with a requirement imposed under section 251 of the Housing and Regeneration Act 2008,””. (5) In the heading to the section, and in the italic heading before it, for ““Housing Corporation,”” substitute ““Regulator of Social Housing,””. (1) Section 219 (disposals by Housing Corporation, the Secretary of State, Scottish Homes and certain housing associations) is amended as follows. (2) In subsection (1)— (a) in paragraphs (a), (c) and (d) for ““the Corporation”” substitute ““a housing regulator””, (b) for ““relevant housing association”” and ““association””, wherever appearing, substitute ““relevant housing provider””, (c) in paragraph (c) after ““given under”” insert ““section 166 of the Housing and Regeneration Act 2008,””, and (d) in the words after paragraph (d) for ““the Corporation””, wherever appearing, substitute ““the housing regulator””. (3) In subsection (2)— (a) for ““““the Corporation”” means the Housing Corporation”” substitute ““““housing regulator”” means the Regulator of Social Housing””, and (b) for the definition of ““relevant housing association”” substitute— ““““relevant housing provider”” means— (a) a non-profit registered provider of social housing, (b) a registered social landlord within the meaning of Part 1 of the Housing Act 1996, or (c) a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001.”” (4) For the heading substitute ““Disposals by housing related bodies””. (1) Section 259 (gifts to housing associations) is amended as follows. (2) In subsection (1)(a) for ““relevant housing association”” substitute ““relevant housing provider””. (3) In subsections (1)(b) and (2) for ““association””, wherever appearing, substitute ““relevant housing provider””. (4) For subsection (3) substitute— ““(3) In this section ““relevant housing provider”” means— (a) a non-profit registered provider of social housing, (b) a registered social landlord within the meaning of Part 1 of the Housing Act 1996, (c) a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001, or (d) a registered housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992.”””” 156: Schedule 9, page 205, line 12, at end insert— ““Finance Act 2003 (c. 14) The Finance Act 2003 is amended as follows. (1) Section 71 (certain acquisitions by registered social landlord exempt from charge to stamp duty land tax) is amended as follows. (2) In subsections (1), (2) and (3) for ““registered social landlord””, wherever appearing, substitute ““relevant housing provider””. (3) After subsection (1) insert— ““(1A) In this section ““relevant housing provider”” means— (a) a non-profit registered provider of social housing, or (b) a registered social landlord.”” (1) Paragraph 2 of Schedule 3 (stamp duty land tax: transactions exempt from charge) is amended as follows. (2) In sub-paragraphs (1) and (2) for ““registered social landlord”” and ““landlord””, wherever appearing, substitute ““relevant housing provider””. (3) After sub-paragraph (2) insert— ““(2A) A ““relevant housing provider”” means— (a) a non-profit registered provider of social housing, or (b) a registered social landlord.”” (1) Schedule 9 (stamp duty land tax: right to buy, shared ownership leases etc.) is amended as follows. (2) In paragraph 1(3)— (a) for ““The Housing Corporation”” substitute ““The Regulator of Social Housing””, and (b) after ““The Northern Ireland Housing Executive”” insert— ““A non-profit registered provider of social housing””. (3) In paragraph 1(5) after ““social landlord”” insert ““or registered provider of social housing””. (4) After paragraph 1(5) insert— ““(6) A grant under section 22 of the Housing and Regeneration Act 2008 which— (a) is made by virtue of section 38 of that Act, or (b) is otherwise made to a relevant provider of social housing (within the meaning of section 38 of that Act) in respect of discounts given by the provider on disposals of dwellings to tenants, does not count as part of the chargeable consideration for a right to buy transaction to which the vendor is a relevant provider of social housing.”””” 157: Schedule 9, page 205, line 15, at end insert— ““Income Tax Act 2007 (c. 3) In section 555 of the Income Tax Act 2007 (transactions with substantial donors: exceptions)— (a) in subsections (2) and (3) for ““registered social landlord or housing association”” substitute ““relevant housing provider””, and (b) in subsection (3) after ““body”” insert ““which is a non-profit registered provider of social housing or which is””.”” On Question, amendments agreed to.