CTM40425 - Particular bodies: housing associations: co- operatives: approval
To obtain relief under CTA10/PART13/CHAPTER7 (CTM40420), an association must be approved by the Secretary of State (or Scottish or Welsh Ministers) 바카라 사이트“ CTA10/S644. In practice the power of delegation to the relevant regulator of social housing is exercised 바카라 사이트“ CTA10/S654.
It is a condition of approval that the association is a 바카라 사이트˜registered society바카라 사이트™ in Great Britain (formerly a registered industrial and provident society 바카라 사이트“ see CTM40505 onwards) and is a housing association within the meaning of the Housing Associations Act 1985. When the relevant authority approves an association, it receives an official letter of approval with instructions to send one copy to the HMRC office that deals with the association바카라 사이트™s accounts.