Chapter TSEM5745
| Published date | 02 May 2016 |
| Record Number | TSEM5745 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Section 58(1), (1ZA) and (1B) are reproduced below. They define ‘exempt landlords’ for the purposes of the LTA 1987.
1. In this Act ‘exempt landlord’ means a landlord who is one of the following bodies, namely-
a. a district, county, county borough or London borough council, the Common Council of the City of London, the London Fire and Emergency Planning Authority the Council of the Isles of Scilly, a police and crime commissioner, The Mayor’s Office for Policing and Crime or a joint local authority established by Part 4 of the Local Government Act 1985, an economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009 or a combined authority established under section 103 of that Act
b. a development corporation established by an order made (or having effect as if made) under the New Towns Act 1981;
ba. a Mayoral development corporation;
c. an urban development corporation within the meaning of Part XVI of the Local Government, Planning and Land Act 1980;
ca. a housing action trust established under Part III of the Housing Act 1988;
dd. the Broads Authority;
de. a National Park Authority;
df. the Homes and Communities Agency;
dg. the Greater London Authority so far as exercising its housing or regeneration functions or its new towns and its urban development functions;
e. the Regulator of Social Housing;
f. a housing trust (as defined in Section 6 of the Housing Act 1985) which is a charity;
g. a non-profit private registered provider of Social Housing;
ga. a registered social landlord;
gb. a fully mutual housing association which is neither a private registered provider of social housing or a registered social landlord; or
h. an authority established under section 10 of the...
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