The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012

PART 1MODIFICATIONS OF PUBLIC GENERAL ACTS

House of Commons Disqualification Act 1975 (c.24)

1.  In Part 2 of Schedule 1 to the House of Commons Disqualification Act 1975 (bodies of which all members are disqualified)(1), insert at the appropriate place—

“The Scottish Housing Regulator”.

Housing Associations Act 1985 (c.69)

2.  In section 2B of the Housing Associations Act 1985 (meaning of “registered housing association”, “registered social landlord” etc.), in paragraph (c) of the definition of “unregistered”(2), for “Part 3 of the Housing (Scotland) Act 2001 (asp 10)” substitute “Part 2 of the Housing (Scotland) Act 2010 (asp 17)”.

Insolvency Act 1986 (c.45)

3.  In section 72G(b) of the Insolvency Act 1986 (exception in respect of social landlords)(3), for “Part 3 of the Housing (Scotland) Act 2001 (asp 10)” substitute “Part 2 of the Housing (Scotland) Act 2010 (asp 17)”.

Taxation of Chargeable Gains Act 1992 (c.12)

4.—(1) The Taxation of Chargeable Gains Act 1992 is amended as follows.

(2) In section 219(1)(c) (disposals following direction by housing regulator)(4), after “Housing and Regeneration Act 2008” insert “, section 106 of the Housing (Scotland) Act 2010”.

(3) In section 219(2) (disposals by housing related bodies: definitions)(5)—

(a)in the definition of “housing regulator”, after “the Regulator of Social Housing” insert—

“, the Scottish Housing Regulator”; and

(b)in paragraph (c) of the definition of “relevant housing provider”, for “section 57 of the Housing (Scotland) Act 2001” substitute “section 20(1) of the Housing (Scotland) Act 2010”.

(4) In section 259(3)(c) (gifts to housing associations: definition of “relevant housing provider”)(6), for “section 57 of the Housing (Scotland) Act 2001” substitute “section 20(1) of the Housing (Scotland) Act 2010”.

Value Added Tax Act 1994 (c.23)

5.—(1) The Value Added Tax Act 1994 is amended as follows.

(2) For paragraph (b) of Note (21) of Group 5 of Schedule 8 (meaning of “relevant housing association”)(7) substitute —

“(b)a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17)(8) which is either—

(i)a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12)(9), or

(ii)a company within the meaning of the Companies Act 2006 (c.46), or”.

(3) For paragraph 10(3)(b) of Part 1 of Schedule 10(10), substitute—

“(b)a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17) which is either—

(i)a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12), or

(ii)a company within the meaning of the Companies Act 2006 (c.46), or”.

Enterprise Act 2002 (c.40)

6.  In section 255(3)(b) of the Enterprise Act 2002 (application of law about company arrangement or administration to non-company)(11), for “Part 3 of the Housing (Scotland) Act 2001 (asp 10)” substitute “Part 2 of the Housing (Scotland) Act 2010 (asp 17)”.

Finance Act 2003 (c.14)

7.—(1) The Finance Act 2003 is amended as follows.

(2) In section 121 (minor definitions)(12), in paragraph (b) of the definition of “registered social landlord”, for “section 57 of the Housing (Scotland) Act 2001 (asp 10)” substitute “section 20(1) of the Housing (Scotland) Act 2010 (asp 17)”.

(3) In section 128(2)(b) (exemption from stamp duty: definition of “registered social landlord”), for “section 57 of the Housing (Scotland) Act 2001 (asp 10)” substitute “section 20(1) of the Housing (Scotland) Act 2010 (asp 17)”.

Income Tax Act 2007 (c.3)

8.  In applying section 555(3)(b) of the Income Tax Act 2007 (substantial donor exceptions: definition of “relevant housing provider”)(13) in accordance with paragraph 27 of Schedule 3 to the Finance Act 2011(14), paragraph (b) has effect as if for “section 57 of the Housing (Scotland) Act 2001 (asp 10)” there were substituted “section 20(1) of the Housing (Scotland) Act 2010 (asp 17)”.

Corporation Tax Act 2010 (c.4)

9.  In applying section 508(2)(b)(ii) of the Corporation Tax Act 2010 (exceptions in respect of donors), in accordance with paragraph 27 of Schedule 3 to the Finance Act 2011(15), paragraph (b)(ii) has effect as if for “section 57 of the Housing (Scotland) Act 2001 (asp 10)” there were substituted “section 20(1) of the Housing (Scotland) Act 2010 (asp 17)”.