Paragraph 62 I1

England and Wales

In section 219(1) of the Taxation of Chargeable Gains Act 1992 (disposals by Housing Corporation etc.)—

(a)

in paragraph (a) before “disposes” insert “ or the Homes and Communities Agency ”,

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

in the words after paragraph (d)—

(i)

before “, relevant housing” insert “ , the Homes and Communities Agency ”, and

(ii)

before “or, as the case” insert “ , the Homes and Communities Agency ”.

Annotations

F1: Sch. 8 para. 62(b) repealed (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 25 Pt. 31; S.I. 2012/628, art. 6(j) (with arts. 9 11 14 15 17)

I1: Sch. 8 para. 62 in force at 1.12.2008 by S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13)