Part 2 Certain Transfers Under Scheme Under Section 190 or 191
Localism Act 2011 (2011 c 20) | Legislation

Part 2 Certain Transfers Under Scheme Under Section 190 or 191

Interpretation of Part 2 of Schedule

2

In this Part of this Schedule—

“CTA 2009†means the Corporation Tax Act 2009,

“public body†means—

(a)     a person which is a public body for the purposes of section 66 of the Finance Act 2003 (stamp duty land tax: transfers involving public bodies), or

(b)     a person prescribed for the purposes of this Part of this Schedule by order made by the Treasury,

“relevant transfer†means—

(a)     a transfer, in accordance with a transfer scheme under section 190, to a taxable public body of property, rights or liabilities of the Homes and Communities Agency, or

(b)     a transfer, in accordance with a transfer scheme under section 191, to a taxable public body,

“taxable public body†means a public body which is within the charge to corporation tax,

“transfereeâ€, in relation to a transfer in accordance with a transfer scheme under section 190 or 191, means the person to whom the transfer is made, and

“t°ù²¹²Ô²õ´Ú±ð°ù´Ç°ùâ€Å¨¶Ä”

(a)     means the Homes and Communities Agency in relation to a transfer, in accordance with a transfer scheme under

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