Sch 10 para 10 Relevant housing associations
(1) An option to tax has no effect in relation to any grant made to a relevant housing association in relation to any land if the association certifies that the land is to be used (after any necessary demolition work) for the construction of a building or buildings intended for use— (a) as a dwelling or number of dwellings, or (b) solely for a relevant residential purpose. (2) The association must give the certificate to the person making the grant (“the seller”)— (a) within the period specified in a public notice, or (b) if the seller agrees, at any later time before the seller makes a supply to which the grant gives rise. (3) In this paragraph “relevant housing association” means— (za) a private registered provider of social housing, (a) a registered social landlord within the meaning of Part 1 of the Housing Act 1996 ( ... Welsh registered social landlords), (b) a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17) which is either— (i) a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12) , or (ii) a company within the meaning of the Companies Act 2006 (c.46) , or (c) a registered housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992 (Northern Irish registered housing associations). (4) For the purposes of this paragraph the reference to use solely for a relevant residential purpose is to be read without regard to Note (12) of Group 5 of Schedule 8 (which would otherwise apply as a result of paragraph 33 of this Schedule). (5) The Commissioners may publish a notice for the purposes of this paragraph— (a) specifying the form in which any certificate under this paragraph must be made, and (b) specifying any information which any certificate under this paragraph must contain.