Section 645 — Corporation Tax Act 2010: Tests to be satisfied by the association

Tests to be satisfied by the association 645 1 The authority mentioned in section 644(1) or (2) must not approve a housing association unless it is satisfied that the association satisfies each of tests A to E.

2 Test A is that the association is—

a a housing association within the meaning of the Housing Associations Act 1985 (see section 1(1) of that Act), or b a housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992 (S.I. 1725 (N.I. 15)) (see Article 3 of that Order).

3 Test B is that the association is —

a a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, or b a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969.

4 Test C is that the rules of the association—

a restrict membership to persons who are tenants or prospective tenants of the association, and b preclude the granting or assignment of tenancies to persons other than members.

5 Test D is that the association satisfies any other requirements prescribed by—

a the Secretary of State as regards England and Scotland, b the Welsh Ministers as regards Wales, or c the Department for Social Development as regards Northern Ireland.

6 Test E is that the association will comply with any conditions that may be prescribed by—

a the Secretary of State as regards England and Scotland, b the Welsh Ministers as regards Wales, or c the Department for Social Development as regards Northern Ireland.