Corporation Tax Act 2010 section 644

Approval of housing associations

Section 644 sets out which government authorities have the power to approve housing associations for the purposes of the corporation tax exemptions available under this Chapter, depending on where the association is based.

• Approval authority depends on location: Scottish Ministers for Scotland, Welsh Ministers for Wales, the Secretary of State for the rest of Great Britain, and the Department for Social Development for Northern Ireland.
• An approval takes effect from the date specified by the approving authority, which may be earlier or later than the date the approval is actually given.
• The approving authority has the power to revoke an approval it has previously granted.
• Special rules apply where a housing association operates across the border between England and Wales, allowing the Secretary of State to exercise approval functions concurrently with the Welsh Ministers.