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Localism Act 2011

Localism Act 2011 Sch 24 para 2

Sch 24 para 2

In this Part of this Schedule— “ CTA 2009 ” means the Corporation Tax Act 2009, “ public body ” means— 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 a person prescribed for the purposes of this Part of this Schedule by order made by the Treasury, “ relevant transfer ” means— 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 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, “ transferee ”, 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 “transferor”— means the Homes and Communities Agency in relation to a transfer, in accordance with a transfer scheme under section 190, of property, rights or liabilities of that Agency, and means the London Development Agency in relation to a transfer in accordance with a transfer scheme under section 191.

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