{
  "url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/1540",
  "legislation_title": "The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“CAA 2001” means the Capital Allowances Act 2001;\n“public body” means a person which is a public body for the purposes of section 66 of the Finance Act 2003;\n“TCGA 1992” means the Taxation of Chargeable Gains Act 1992;\n“taxable public body” means a public body which is within the charge to corporation tax;\n“transfer scheme” means a transfer scheme made under—\n(a) section 333DA of the Greater London Authority Act 1999, or\n(b) section 53A of the Housing and Regeneration Act 2008;\n“trading stock” has the meaning given by section 163 of the Corporation Tax Act 2009;\n“transferee”, in relation to a transfer scheme, means the person to whom the transfer is made;\n“transferor”, in relation to a transfer scheme, means the person from whom the transfer is made.\n(2) Expressions used in regulations 7 and 8 and in Part 2 of CAA 2001 have the same meanings in those regulations as in that Part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 14. Section 66 was amended by paragraph 18 of Schedule 10 to the Finance (No. 2) Act 2005 (c. 22); paragraph 64 of Schedule 10 to the Government of Wales Act 2006 (c. 32); paragraph 234 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c. 43); article 3(5)(a) of the Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890) and paragraph 87 of Schedule 14 to the Health and Social Care Act 2012 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 12."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2009 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1540/regulation/2",
    "retrieved_at": "2026-10-28T23:33:38.712235+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."
}