{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/schedule-8/paragraph-62",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/schedule-8/paragraph-62.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "schedule/8/paragraph/62",
  "kind": "paragraph",
  "number": "62",
  "heading": null,
  "text": "In section 219(1) of the Taxation of Chargeable Gains Act 1992 (disposals by Housing Corporation etc.)—\n(a) in paragraph (a) before “disposes” insert “ or the Homes and Communities Agency ”,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) in the words after paragraph (d)—\n(i) before “, relevant housing” insert “ , the Homes and Communities Agency ”, and\n(ii) before “or, as the case” insert “ , the Homes and Communities Agency ”.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 8 para. 62(b) repealed (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 25 Pt. 31; S.I. 2012/628, art. 6(j) (with arts. 9 11 14 15 17)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 62 in force at 1.12.2008 by S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62",
    "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."
}