Corporation Tax Act 2010 section 650

Meaning of "self-build society"

Section 650 defines the term "self-build society" for the purposes of this chapter, with separate definitions applying in Great Britain and Northern Ireland.

• A "self-build society" is a defined term used within this chapter of the Corporation Tax Act 2010.
• In England, Scotland and Wales, the term takes its meaning from the Housing Associations Act 1985.
• In Northern Ireland, the term takes its meaning from Part 2 of the Housing (Northern Ireland) Order 1992.
• The applicable definition depends on the jurisdiction in which the society operates.