90 Relief for certain housing co-operatives
Finance Act 2021 (2021 c 26) | Legislation

Annual tax on enveloped dwellings

90  Relief for certain housing co-operatives

(1)     In section 150 of FA 2013 (providers of social housing)—

(a)     after subsection (3) insert—

“(3A)     A day in a chargeable period is relievable in relation to a single-dwelling interest if on that day a qualifying housing co-operative (as defined by section 150A) is entitled to the interest.”, and

(b)     in the heading, at the end insert “etc”.

(2)     After that section insert—

“150A Meaning of “qualifying housing co-operative”

(1)     A company is a “qualifying housing co-operative” for the purposes of section

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