# Housing and Regeneration Act 2008, Paragraph 6


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)—
(a) a transfer from the Housing Corporation, and
(b) a transfer to government.

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Source: https://www.legislation.gov.uk/ukpga/2008/17/schedule/7/paragraph/6 (the official version)
Page: https://openlegislation.uk/housing-and-regeneration-act-2008/schedule-7/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.