54 Tax relief grants
Housing Act 1988 (1988 c 50) | Legislation

Grants: functions of Secretary of State

54  Tax relief grants

(1)ÌýÌýÌýÌý If a housing association makes a claim to the Secretary of State in respect of a period and satisfies him that throughout the period it was a housing association to which this section applies and its functions either—

(a)ÌýÌýÌýÌý consisted exclusively of the function of providing or maintaining housing accommodation for letting or hostels and activities incidental to that function, or

(b)ÌýÌýÌýÌý included that function and activities incidental to that function,

the Secretary of State may make grants to the association for affording relief from tax chargeable on the association.

(2)

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