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Section 219: Disposals by housing related bodies.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part VI: Companies, oil, insurance etc. — Chapter IV: Miscellaneous cases

In any case where—

a housing regulator or the Homes and Communities Agency disposes of any land to a relevant housing provider, or
a relevant housing provider disposes of any land to another relevant housing provider, or
in pursuance of a direction of a housing regulator given under section 167 of the Housing and Regeneration Act 2008, section 106 of the Housing (Scotland) Act 2010, Part I of the Housing Act 1996 or Part I of the Housing Associations Act 1985 (as the case may be) requiring it to do so, a relevant housing provider disposes of any of its property, other than land, to another relevant housing provider, or
a relevant housing provider or an unregistered self-build society disposes of any land to a housing regulator, the Homes and Communities Agency or the Greater London Authority,

both parties to the disposal shall be treated for the purposes of tax on chargeable gains as if the land or property disposed of were acquired from the housing regulator, the Homes and Communities Agency, relevant housing provider or unregistered self-build society making the disposal for a consideration of such an amount as would secure that on the disposal neither a gain nor a loss accrued to the housing regulator, the Homes and Communities Agency or, as the case may be, that relevant housing provider or society.

In this section—

  • "housing regulator" means the Regulator of Social Housing, the Scottish Housing Regulator, the Secretary of State or Scottish Homes;

  • "relevant housing provider" means—

    (a)a non-profit registered provider of social housing,

    (b)a registered social landlord within the meaning of Part 1 of the Housing Act 1996, or

    (c)a body registered in the register maintained under section 20(1) of the Housing (Scotland) Act 2010.

  • "unregistered self-build society" has the same meaning as in the Housing Associations Act 1985.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.