{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/schedule-7/paragraph-6",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/schedule-7/paragraph-6.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "schedule/7/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "The following transfers shall be treated as giving rise to neither allowance nor charge for the purposes of capital allowances in respect of a trade (and allowances shall be calculated as if the transferee had always carried on the trade)—\n(a) a transfer from the Housing Corporation, and\n(b) a transfer to government.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 6 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/schedule/7/paragraph/6",
    "retrieved_at": "2026-10-29T09:11:57.313988+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}