Corporation Tax Act 2010 section 645

Tests to be satisfied by the association

Section 645 sets out the five tests (A to E) that a housing association must satisfy before the relevant authority can approve it for the co-operative housing association tax exemption.

• The association must be a housing association as defined by the Housing Associations Act 1985 or the Housing (Northern Ireland) Order 1992, and must be a registered society under the Co-operative and Community Benefit Societies Act 2014 or the equivalent Northern Ireland legislation.
• The association's rules must restrict membership to tenants or prospective tenants and must prevent tenancies being granted or assigned to non-members.
• The association must satisfy any additional requirements prescribed by the Secretary of State (for England and Scotland), the Welsh Ministers (for Wales), or the Department for Social Development (for Northern Ireland).
• The association must also comply with any conditions that may be prescribed by those same respective authorities.