Section 644 — Corporation Tax Act 2010: Approval of housing associations

Approval of housing associations 644 1 In the case of a housing association in Great Britain, the power to approve housing associations for the purposes of this Chapter—

a is exercisable by the Scottish Ministers if the association has its registered office in Scotland, b is exercisable by the Welsh Ministers in relation to Wales, and c is otherwise exercisable by the Secretary of State.

2 In the case of a housing association in Northern Ireland, the power to approve housing associations for the purposes of this Chapter is exercisable by the Department for Social Development.

3 An approval given for the purposes of this Chapter—

a has effect from the date specified by the approving authority (which may be earlier or later than the date on which the approval is given),

and b may be revoked by the approving authority.

4 See also paragraph 80 of Schedule 2 (concurrent exercise by the Secretary of State of certain functions exercisable by the Welsh Ministers).