Finance (No. 2) Act 2023
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Change 1
314 Transactions funded with the assistance of a public subsidy
(1) In section 71 of FA 2003 (certain acquisitions by registered social landlord), after subsection (4) insert— (5) In this section “public subsidy” also means any grant under section 31 of the Local Government Act 2003 (grants towards expenditure incurred or to be incurred by local authorities) towards expenditure incurred or to be incurred on the provision of social housing within the meaning of Part 2 of the Housing and Regeneration Act 2008 (see sections 68 and 72 of that Act). (2) The amendment made by subsection (1) has effect in relation to land transactions the effective date of which falls on or after 15 March 2023.
314 Transactions funded with the assistance of a public subsidy
(1) In section 71 of FA 2003 (certain acquisitions by registered social landlord), after subsection (4) insert— (5) In this section “public subsidy” also means any grant under section 31 of the Local Government Act 2003 (grants towards expenditure incurred or to be incurred by local authorities) towards expenditure incurred or to be incurred on the provision of social housing within the meaning of Part 2 of the Housing and Regeneration Act 2008 (see sections 68 and 72 of that Act). (2) The amendment made by subsection (1) has effect in relation to land transactions the effective date of which falls on or after 15 March 2023.
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