150 Providers of social housing [etc]
Finance Act 2013 (2013 c 29) | Legislation

150  Providers of social housing [etc]

(1)     A day in a chargeable period is relievable in relation to a single-dwelling interest if on that day—

(a)     a profit-making registered provider of social housing (P) is entitled to the interest, and

(b)     P's acquisition of the interest (or of any part of the interest) was funded with the assistance of public subsidy.

(2)     A day in a chargeable period is relievable in relation to a single-dwelling interest if on that day—

(a)     a [qualifying] housing provider . . . is entitled to the interest, and

(b)     the condition in subsection (3) is met.

(3)     The condition

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